application
of income towards the objects of the trust and exempts
income of trusts with objects wholly charitable or
religious or parts of income which ... objects of the respondent-trust as
contained in the trust deed. It is only the objects of a
trust as declared in the trust deed
would not
prevent the trust or institution from being a charitable trust.
11. Even assuming that appellant trust has mixed objects i.e. both
charitable ... facts after
analysing the objects of the trust that the respondent trust is a
public religious trust and its objects are solely religious in
nature
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
Trust reported in (2012) 206 Taxman 69 and submitted that there was no bar in granting registration though the Trust having objects of both charitable ... income of the Trust. Therefore, the said provision would be applicable to both the Trusts established with the object of charitable as well as religious
herein, as a Public
Charitable Trust, by a Deed of Declaration of Trust dated 30th January, 1996,
to further the object of advancement of Pranic ... whose objects and purposes are similar to those of this Trust.
....
10. The Trustees shall hold the properties of the Trust for the
objects stated
Commissioner has not considered the objects of the Trust. The Tribunal found that the objects of the Trust are charitable and placed reliance ... trust, that considering the number of charitable trusts that are being registered, the appropriate authority will scrupulously verify the individual charitable trust and take action
fact that
the objectives of trust are genuine and charitable in nature.
The trust is engaged in various charitable activities like
feeding poor children ... Commissioner. Once the trust
deed produced in the case shows the objectives of the Trust
is charitable and the material on record, shows that
trust which must wholly for the charitable or wholly religious
purposes. If the institution or trust are engaged into the mixed object
which are partly ... objects of the assessee trust as indicated in object
cls. 3(1) and 3(2) of its trust deed were of charitable nature and
since
primary or predominant
object of an institution is charitable, any other object which might not be charitable
but which is ancillary or incidental ... fund for the public Charitable objects, and purpose in
India, thereinafter expressed."
10.4. The aims and objects of the trust which are required
trust came into existence by a declaration of trust deed
dated 10.07.1998, a public charitable trust, under the name and style of Shambhala Charitable
Trust ... find place in the objects
of Trust. The object of the Trust under clause no.3 of the Deed of Trust dated 10.07.1988
is reproduced
