under
trust wholly for charitable or religious purposes shall not be included in
the total income of the Trust.
Term "Charitable Trust ... helping the trust objects as deemed fit by
the trustees".
The Tribunal also noted that the objects were admittedly charitable
in nature. The surplus
institutions. Any other interpretation will
defeat the object and purpose of NCTE Act, 1993 . In Sarvoday
Charitable Trust v. Gujarat University (supra), this court
held
charitable purpose' as defined under section
2(15) of the Act and is clearly covered as a
charitable object for the purpose of exemption ... that the trust or the
institution is a charitable institution and
its objects are covered as charitable
under section
filed by the assessee-
Trust, the learned Tribunal has specifically
observed and held that the objective of the Trust
is charitable. It appears that ... assessee-trust for
registration u/s 12A is that the
assessee-trust has only made donations
to some other trust namely Laxman Ray
Kelvani Fund
object of General Public
Utility has been held to be a charitable
purposes. The provisions in the Major Port
Trusts Act as regards the works ... trust. The test which should
be applied is whether the predominant object of the
activity involved in carrying out the object of
general public utility
SAPTARISHI EDUCATION AND CHARITABLE TRUST & 1....Petitioner(s)
Versus
WONDERFUL EDUCATION AND CHARITABLE TRUST & 5....Respondent(s)
================================================================
Appearance:
MR SUNIL S JOSHI, ADVOCATE ... public trust under the provisions of the Bombay Public
Trust Act, 1950 . The main objects of the said Trust
were to further charitable and educational
contrary material to
indicate that the aims and objects of the Trust were not charitable in nature.
It has been pointed out to us that ... only be merged/
amalgamated with other one ore public
charitable trusts or bodies having similar
objects through appropriate legal process,
subject however to the approval
dispute that as such main object of the
trust as per trust deed are educational,
social activities, medical etc. Therefore,
the short question which ... ground that the assessee-
Trust had not spent 85 per cent of the amount
towards the objects of the Trust. The Tribunal,
while passing
zerox copy
of the trust deed and registration certificate
dated 12.1.2012. The main objects of the trust
as per the trust deed are educational
activities ... dispute that as such
main object of the trust as per trust
deed are educational, social activities,
medical etc. Therefore, the short
question which
thereafter registered as a Trust in
the year 1953 under the provisions of the Bombay Public
Charitable Trusts Act, 1950 .
(ii) According to the petitioner ... society's main objective
is to promote education. The present petition has been
filed in the public interest for two reasons
