that the CIT did appreciate the objects of the trust as the
objects of the trust is charitable in accordance with section ... Representative submitted that in pursuance of the
objects of the Trust, the Trust carried out various charitable activities including
running the gaushala, dispensary
accordance with the objects of the trust. Thus, even if the trust is a genuine one i.e., the objects are genuine, if the activities ... genuineness of the trust, or as to the activities of the trust not being in accordance with the objects of the trust, the question
nature and such
objects are not wholly charitable. He also held that where there are
charitable and non-charitable activities, one has to look ... trust or charitable organization applies its income for
charitable purposes, but does not have registration u/s 12A of the
Act, such trust or charitable
assessee trust was carrying
on commercial activities rather the perusal of the objects of the trust reveals
that the assessee was carrying out charitable activities ... trust which has already been
registered as a charitable trust after satisfaction being recorded by
commissioner/DIT(E) regarding the charitable nature of the objects
eligible.
If the objects of the "Authority" is charitable as public utility then the benefit being a charitable trust is eligible ... primary or predominant object of an institution is charitable, any other object which might not be charitable but which is ancillary or incidental
activities of the trust or
institution and satisfy himself whether the objects of the trust
or institution are charitable in nature.
11. The AR submitted ... time of granting registration is to
ensure that the objects of the Trust are Charitable in
nature
object clauses of the trust
deed to contend that clauses a, c, d and e of the Object
Clause of the Trust deed ... further the attainment of the objects of the trust."
A perusal of the object clauses show that the trust is being
created
apply its income for the purpose of object of the objects of
Sumandeep Charitable Trust, registered with the Charity
Commissioner. It is not in dispute ... other charitable trust. Section 11(5) refers to the
application of income of the trust at least 85% for the purpose of object
during
appellant was therefore for the object of
education as per the first three objects defined in
charitable purpose and therefore the proviso to Section ... restaurant is a property held under the trust for a charitable object within
the meaning of Section 11(4) and not affected by Section
shops and activities are not in conformity with the definition of charitable objects under Section 2(15) and rejected the application filed for registration under ... Scheme Award, the assessee cannot claim to be the Trust with charitable purpose. Since the object of the assessee society is only to benefit
