trust or institution are not genuine or are not being carried
out in accordance with the objects of the trust or institution of such trust ... such trust or institution. Section 2(15) of the Act defines
"charitable purpose" to include the advancement of any other object of
general
activities of the trust are not
genuine or are not being carried out in accordance with
the objects of the trust or institution. This cannot ... satisfied about the charitable or religious
nature of the objects and genuineness of the activities of the trust or
institution, he will pass an order
learned DR stressed on the point that a charitable trust has to
apply its income for charitable purpose to be entitled to claim exemption ... charitable trust or institution u/s.11 will get frustrated. His submission was
that exemption is allowed only because the trust or charitable institution
performs
satisfied about the
charitable or religious nature of the objects and genuineness of the
activities of the trust or institution, he will pass an order ... activities of such trust/Samiti are not genuine, or
are not being carried out in accordance with the objects of the trust/Samiti
objects
of the trust or institution, as the case may be, he shall
pass an order in writing canceling the registration of
such trust ... International
Charitable Trust (supra), wherein the Hon'ble Court has
explained and distinguished the judgement in the case of
Children Book Trust (supra), relied
restricted to objects beneficial to whole
mankind. An object beneficial to a section of the public is also
an object of general public utility meaning ... assessee is a
charitable education trust engaged in the
activities of providing educational facilities to
the public at large. The objectives of the trust
fund established for a charitable
purpose may have a number of objects. If any one of these
objects is wholly, or substantially wholly ... said that if the
primary or dominant purpose of the trust was charitable,
another object which by itself may not be charitable but which
under :-
"The assessee-trust was registered under section 12AA of the Income-
tax Act, 1961 as a charitable trust from the assessment year ... activities of the trust and its genuineness, which
means, in consonance with the objects for which created and those
objects as also activities should
primary or dominant purpose of a trust or
institution is charitable any other object which is merely ancillary or
incidental to' the primary ... charitable, other objectives may not be charitable but which are merely
ancillary or incidental to the primary or dominant purpose would not
prevent the trust
assets for any purpose other than a charitable purpose. The
only object of the assessee trust is for carrying out such object ... that
the institution or fund is either constituted as a public charitable trust
or is registered under the Societies Registration Act, 1960 .
7. From
