delete the addition treating the assessee as a registered
trust with charitable objects. Hence the instant appeal by the appellant-
revenue.
3. We have heard ... officer to delete the addition
treating the assessee as registered trust with charitable objects. The relevant
findings recorded by the Tribunal read thus
fulfill
various charitable purposes and use the income derived therefrom for
philanthropic activities and achieve aims and charitable objects of the trust.
However, the properties ... fresh trust deed was reduced into writing to continue with
the original objects of the trust, besides some newly added charitable
objects, like establishment
settler and the original
trustees of the trust were all Sikhs, the
trust shall also engage in Charitable
and education activities including
establishing and administering ... objects of the Trust and can
vary Clauses from 3 to 32 of the Trust Deed but not Clause 2 in which the
objects
case, the respondent could have cancelled the
registration already granted to the trust when no condition
under Section 12AA (3) of the Act had been ... Assessing Officer go into the objects and
hold them to be non-charitable. If not whether the learned
Tribunal was justified to hold that
exclude either whole or any part of the income of such
trust or institution due to operation of sub-section (1) of
section 13 , then ... registration of such trust or institution:
Provided that the registration shall not be cancelled under
this sub-section, if the trust or institution proves that
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 ... allocated to any
particular object of the trust;
(f) authorizing the whole or any part of the trust-
property to be let, sold, mortgaged
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 ... allocated to any particular object of the
trust;
(f) authorizing the whole or any part of the trust-property to be
let, sold, mortgaged
decision of the Supreme Court in the case of
" Parshvanath Charitable Trust and others Vs. All India
Council for Technical Education and others ... argued by
learned counsel for respondent No.2 that the objections were
only with regard to non-completion of all weather road and
purchase
Anti-Corruption And Crime ... vs State Of Punjab And Others on 9 April, 2013
Bench
Dharmender Sharma vs Union Of India And Others on 21 March, 2013
Bench: A.K
