6031 of 2009 titled M/s
Pinegrove International Charitable Trust Vs. Union of India and others
has been referred to in the impugned order without ... quoted
from a book titled as "Law and Procedure on Charitable Trusts and
Religious Institutions" while holding that "State laws" prohibit
revenue. The object of Section 12AA of
the Act is to examine the genuineness of the objects of the Trust and though
Yag Dutt ... life long member
of a Trust, it automatically raises an inference that the Trust is not charitable.
The fact that a trustee is a life
Parkash Singh And Others vs Joint Development Commissioner on 8 November, 2013
Author: Rajive Bhalla
Income Tax-I, Ludhiana ..Appellant
versus
Ved Niketan Dham, Public Charitable Trust, Ludhiana ..Respondent
CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA ... Income
Tax to satisfy himself about the genuineness of the aims
and objects of the Trust/Society and genuineness of its
Varinder Kumar
provisions, the ld. CIT has to satisfy
himself about the objects of the trust or institution
and the genuineness of its activities, after making
such ... concluded that 'neither aims/objects and terms of
memorandum are of the charitable nature nor are
there any activities which
