primary or predominant
object of an institution is charitable, any other object which might not be charitable
but which is ancillary or incidental ... fund for the public Charitable objects, and purpose in
India, thereinafter expressed."
10.4. The aims and objects of the trust which are required
appeal are that the assessee
trust was created vide trust deed dated 26.09.2009 with the object to carry
out charitable activities. The assessee trust applied ... aims and objects for
charitable purposes and the assessee trust has not done any charitable
activities towards such objects which could establish that the assessee
trust/institution is charitable, incidentally if some
profit is made and the said profit is used for charitable
purposes, the said trust/institution does ... assessee
Authority was created with the object of general public utility which is a
charitable object within the meaning of section
Sabarmati Ashram Gaushala Trust reported in 25 ITR 701
held as under:-
"5. Term "Charitable Trust" is defined in section ... entitled to claim that its object is charitable
purpose. In such a case, the object of general public utlity' will
be only a mask
undisputably for a charitable object. It was held therein as
under:-
"13. In view of the above decision, the assessee trust was justified ... ideals of the trust. The leasing activity was
also aimed at providing assistance imparting education, which
undisputedly a charitable object. It was also noted
trust,
specific attention was invited to clause 3(d) of the same which was relied upon so
as to claim that the objects were charitable ... Surya Educational &
4 I.T.A .No. 900/Del/2013
Charitable Trust (2013) 355 ITR 280 (P& H), Reliable Educational Alliance
Society
submitted some additional facts to substantiate its claim regarding
the Trust is a charitable institution. The society with various
Institutions and Governments and its Agencies ... provide relief to poor and its
contribution in the advancement of "Object of General Public Utility",
10
ITA NO. 2143/Del/2013
research relating to the
probiotics, therefore, the activities of the assessee are charitable in nature.
It was stated that the assessee organized seminars & symposia ... required to see
the objects of the assessee but without considering the said objects which
are charitable in nature, the ld. DIT rejected the application
expenditure has been treated to
have been applied for the object of the trust, allowance of
deduction on account of depreciation will amount to double ... purposes of the trust.
2.3. The assessee also relied on the ITAT decisions in the cases of -
- ITO vs. Dr. Khera Charitable Trust
