trust. So viewed, we are of the opinion, that the predominant object of the trust in the instant case was charitable in nature. The order ... neither charitable nor religious in character. The trustees could validly spend the entire income of the trust on the non-charitable object and, therefore
objects of the appellant Trust, is extracted herein below:
3. AIMS OF THE TRUST
The Trust is established for the following objects being charitable ... objects of the Trust and not as an object in itself. In other words, the business itself should not be the object of the Trust
objects of the trust."
5. It cannot admit of any doubt that the objects specified in Clause 2 of the trust deed, stated above ... objects of the trust and the powers of the trustees to be exercised in effectuating the objects are distinct and different. The object
under trust wholly or in part held for religious or charitable purposes. If it was wholly held on trust for religious or charitable purposes ... Wealth-tax Act , where a property is held on trust for objects which are partly charitable and partly non-charitable, there cannot be any apportionment
further probe into the objects of the
Trust and make an assessment holding that the Trust is not a
Charitable Trust. The learned counsel went ... finding regarding the
charitable trust nature of the Trust cannot be imported into the
Income Tax Act to bring the Trust under the definition
directions contained in the trust deed did not make the trust any the less a public charitable trust.
15. The last case of the Bombay ... settlor or founder ; and unless the charitable object involved is an object of general public utility, the trust will not be a public charitable trust
held, the directions contained in the trust deed did not make the trust any the less public charitable trust.
The last case of the Bombay ... settlor or founder; and unless the charitable objects involved is an object of general public utility, the trust will not be a public charitable trust
assessee-trust itself and in which the Full Bench held that the predominant object of the trust was charitable in nature, the Appellate Tribunal held ... under trust wholly or in part held for religious or charitable purposes. If it was wholly held
on trust for religious or charitable purposes
applied is whether the object which is said to be non-charitable is a main or primary object of the trust or institution ... some of the objects are not purely charitable, if the main object is charitable, even then the institution is a charitable institution. Accordingly, we reject
made available to sales by any charitable trust or charitable institution profit of which is solely utilised for charitable purposes ... words "by any Charitable Trust or Charitable Institution" by the words "by any Charitable Trust or Charitable Institution where such manufacturing
