Agastyar Trust v. CIT [1963] 48 ITR 673 (Mad), that the Trust having been formed as a multipurpose trust with objects religious or charitable mixed ... objects contained therein are charitable or whether they cover non-charitable objects also. According to the learned counsel for the assessee, the trust
where a trust deed provides both for charitable objects as well as non-charitable objects, such a trust is not entitled to the benefits ... case, the objects of a trust know as "The Agastyar Trust" included both charitable and non-charitable objects, and discretion had been given
only required to carry out the objects of the Trust and spend the Trust funds for charitable purposes in the manner indicated therein. No power ... Trust radically and in fact converted what was meant to be a public charitable trust to a non-charitable trust as held by this Court
charitable and non-charitable purposes and the trustees had a discretion to apply the income to any of the objects, charitable or non-charitable objects ... objects are purely charitable. If the new objects have been substituted for the original objects set out in the original trust deed, then the property
trust deed, the Supreme Court found that the charitable and non-charitable objects of the trust were independent of each other and that there ... object. It is not as if the charitable objects are dominant objects and the other objects are ancillary or incidental to the dominant objects
These trusts were the Jaipur Charitable Trust, Yogiraj Charity Trust, Dalmia Jain (Jind State) Charity Trust, Bhriguraj Charity Trust and Dalmia Jain Charity Trust, Delhi ... this trust deed are entirely different from those considered by us in the cases of Jaipur Charitable Trust and Jagdamba Charity Trust. The objects
various objects of the trust, which are all independent objects and if one of these objects cannot be described as a charitable purpose, the claim ... trust, whether they are charitable or non-charitable . As held in Yogiraj Charity Trust (supra) where there are several objects of a trust some
trust deed dated March 1, 1954, and the supplementary trust deed dated June 28, 1961, the objects of the trust created under the trust deeds ... public charitable trust as seen from the preamble and clause 3(k) of the original trust deed and the charitable objects referred
trust deed proceeds to reiteration of the objects of the trust by insisting on the trust property being used only for religion, charitable, social, cultural ... trust property to use. In other words, the objects expressed in the trust deed were not the trust objects but the objects of those
trust or any institutions conducted by the trust and obviously that object could not be regarded as an object of any public charitable trust ... trust in carrying out any of the objects of the trust including the object which is not of a religious or charitable nature, the income
