Income Tax Act cannot be
granted to a trust having both charitable and religious objects on
an application under Section ... 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
income of the trust were utilised for any other
purpose than the object of the trust. Therefore, merely because
the trust hospital is charging some ... supposed to conduct
an investigation when the objects of the trust are found charitable
in nature. The registration cannot be denied on grounds, which
Court of Calcutta in the
case of DIT(E) Vs. Singhania Charitable Trust (199 ITR 189)(Cal), wherein
it was held as under:
"Doubtless ... only one specific object. There can be setting apart
and accumulation of income for more objects than one but
whatever objects or purposes might
apprehension on the part of the Revenue authorities that the Object
Clause of the Trust Deed provided for development of new drugs / publication of
journals ... activity on the
part of the respondent Trust. These activities are prima facie incidental to the
charitable activity of providing good health and medical relief
trust.
.....
.....
.....
27. In 2008 (3) CTC 868, Vidyodaya Trust –vs- R. Mohan
Prasad and others, the Supreme Court held that “The object of
Section ... public trust of a charitable and
religious nature from being subjected to harassment by Suits filed
against them. Public trusts for charitable and religious purpose
alleged
breach of any express or constructive
trust created for public purposes of a
charitable or religious nature or where
the direction of the court ... declaring what proportion of the trust
property or of the interest therein shall be
allocated to any particular object of the
trust;
(f) authorizing
M/S.Joshua Matriculation School vs The E.S.I. Corporation on 29 October, 2020
