assessee trust has been
registered as a charitable trust, it has not been carrying on any
charitable activities in accordance with the objects proclaimed ... principal charitable activities.
The assessee has proclaimed five objectives as principal
charitable objectives and two objects [objects (e) and (g)] to carry
on business incidental
with the objects of the trust. As the trust has carried out
activities not enabled by the objects of the trust, the trust ... funds of the Trust to be contrary to the objects of the
Trust. Needless to say that the objects of the Trust Deed are binding
public charitable trust does not have any religious
activities in the object clause of their trust deed then how can such a Trust ... case such a Public Charitable Trust violates this
condition then such a trust will be treated as Public religious trust and
will be denied only
registration to a Trust should examine whether (i) a genuine trust
exists, and (ii) the objects of the trust are charitable in nature ... assessee trust has given following activities:
Enfants du Tamil Nadu - India is a Registered voluntary charitable trust
under Trust Act. The trust is formed
object clause of the assessee trust. According to him, its objects
numbering from (i) onwards clearly showed that it was purely a charitable trust ... objects were of charitable nature. It
is therefore necessary for us to look into the objects of the trust. Objects appearing in
clause
provisions of the
trust deed and the learned DIT himself had held that the objects of the trust
were purely charitable. The activities done ... objects
specified in the trust deed. The learned DIT, as we have mentioned earlier, has
not raised any objection against the objects of the trust
cause. But in this case the objects of
the trust is for contributing towards renovation of temples, charitable
and religious institutions and much causes ... assessee-trust are only charitable in nature. The trust can be
registered u/s 12AA only if its objects are charitable in nature.
Undisputedly
trust was having
charitable objects and the concerned authority has not found
anything contrary which can bring the objects of the trust ... also
not even whispered that these objects are not charitable in
nature. Therefore, the objects of the trust are definitely
charitable in nature
granted."
3. The ld. CIT found that the objects of the trust are basically
charitable but it also has the object to carry ... today, the trust can
have both kinds of objects i.e charitable as well as religious, to get
registration u/s 12AA
treating the activities of the Trust as in the
nature of trade and not charitable because the appellant-
trust had been running a school ... advancement of any other object of
general public utility.
An entity with a charitable object of the above nature was
eligible for exemption from
