amount claiming that the nature of the trust was
'Public Charitable Trust' with the objective of promotion of Punjab,
Punjabi and Punjabiat ... main or primary objects are distributive, each and every
object must be charitable in character to enable the trust or the
institution to be held
application of income
for the object of charitable purposes.
9. It cannot be disputed that for running a charitable
activity, the establishment ... purpose cannot be alien to the
charitable objects which are to be advanced. Without
establishment, the charitable objects cannot be achieved at all.
There
Trust were not found genuine or the activities of
Trust were not being carried in accordance with the objects of the Trust.
12. Aggrieved ... case of the Improvement-Trusts itself, it is
concluded that the objects and activities of the assessee-Trust are for
charitable purpose.
25. Adverting
amount remained with the society. The objects of the assessee-trust have
been found to be charitable. The registration to the assessee
objects of the trust or institution and if he is
satisfied with the objects and genuineness of the activities of the trust ... being carried out in accordance with the
objects of the trust or Institution or are not charitable in nature in terms of
the provisions
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
under Section 12AA(1)(b) , i.e. satisfaction as
to objects of the trust or the institution and genuineness of its activities.
The Commissioner ... given any valid reason for not being
satisfied about the objects of the trust and genuineness of its activities.
It only stated that the assessee
case, the respondent could have cancelled
the registration already granted to the trust when
no condition under Section 12AA ... Assessing Officer go into
the objects and hold them to be non-charitable. If
know, whether the learned Tribunal was justified
to hold that
objects promoting the
welfare of the general public. The welfare of the general public was
required to be predominant object to be covered for charitable ... motive but had
defaulted in utilizing its income derived from Charitable Institution for its
charitable activities, it was held that it may be a ground
assessee is to be in the status of a Charitable Trust as per
Sections 11 to 13 of the Act.
4. The Tribunal upheld ... primary or
predominant object of an institution is charitable, any
other object which might not be charitable but which is
ancillary or incidental
