assessee Trust by holding that the
object of the Trust are not charitable and the activities of the
Trust are not genuine.
(2) The learned ... Trust deed, sole trustee may at any time dissolve the Trust and spend the
entire income and corpus of the Trust for charitable purposes. This
objects
mentioned at Clause-7(d)&(f) of the trust deed are ancillary object to the main
object of the Trust, which are charitable ... both the objects that main object as well as ancillary
object of the trust deed while deciding the appeal of the assessee Trust. He
further
such Trust or Institution are not genuine or
are not being carried out in accordance with the object of the Trust or
Institution ... whether primary object of the activity involved in carrying out
the object of general public utility is to be subserved the charitable
purpose
reported whether the
activity and object of the assessee's trust was genuine and charitable in
nature. The Assessing Officer has not given ... supporting evidence that the activities and
aim and objects of the trust/institution are genuine and
charitable/religious in nature. Also furnish a note
trus4t
has applied 85% of its income in attaining the objects of the
trust. Consequently, she erred in confirming the denial of the
exemption ... appellant.''
3.1 Brief facts are - the assessee is a charitable trust founded in 1958,
registered
Jirnodhar Samiti vs. CIT
such the object is religious one, while the Samiti is
engaged in Public Charitable activities under which a
Dharamshala for general ... charitable institution. On the basis thereof, the
assessee samiti was granted 80G registration upto the period of 31-03-2007.
The objects of the trust
rejected wrong, illegal and without any rectification.
3. The object of the society are charitable, hence application for
registration has been rejected wrong and illegal ... submitted that the assessee
is running a medical dispensary and the objects are charitable in
nature, but the Ld. CIT without appreciating the facts
Kishore Madnani, Kota vs Assessee on 17 January, 2014
1
IN THE INCOME TAX APPELLATE
Bade Mathureshji Temple Board , Kota vs Department Of Income Tax on 16 January, 2014
IN
Krishi Upaj Mandi Samiti, Jhalawar vs Department Of Income Tax on 10 November, 2014
IN
