application
of income towards the objects of the trust and exempts
income of trusts with objects wholly charitable or
religious or parts of income which ... objects of the respondent-trust as
contained in the trust deed. It is only the objects of a
trust as declared in the trust deed
under
trust wholly for charitable or religious purposes shall not be included in
the total income of the Trust.
Term "Charitable Trust ... helping the trust objects as deemed fit by
the trustees".
The Tribunal also noted that the objects were admittedly charitable
in nature. The surplus
Trust reported in (2012) 206 Taxman 69 and submitted that there was no bar in granting registration though the Trust having objects of both charitable ... income of the Trust. Therefore, the said provision would be applicable to both the Trusts established with the object of charitable as well as religious
herein, as a Public
Charitable Trust, by a Deed of Declaration of Trust dated 30th January, 1996,
to further the object of advancement of Pranic ... whose objects and purposes are similar to those of this Trust.
....
10. The Trustees shall hold the properties of the Trust for the
objects stated
Commissioner has not considered the objects of the Trust. The Tribunal found that the objects of the Trust are charitable and placed reliance ... trust, that considering the number of charitable trusts that are being registered, the appropriate authority will scrupulously verify the individual charitable trust and take action
fact that
the objectives of trust are genuine and charitable in nature.
The trust is engaged in various charitable activities like
feeding poor children ... Commissioner. Once the trust
deed produced in the case shows the objectives of the Trust
is charitable and the material on record, shows that
trustees of the assessee. The object
of the society was charitable and similar to the objects of the assessee
trust. The assessee provided the funds ... objects pursued by the assessee
fall within the said definition. Even if the objects of a trust satisfies the
definition of "charitable purpose
Scindia Devasthan registered Charitable Trust Vs. Praveen Kumar Nigam and others)
&
M.A.No.884/2012
(Scindia Devasthan registered Charitable Trust Vs. Smt.Vijaya ... Scindia Devasthan registered Charitable Trust Vs. Praveen Kumar Nigam and others)
&
M.A.No.884/2012
(Scindia Devasthan registered Charitable Trust Vs. Smt.Vijaya
Scindia Devasthan registered Charitable Trust Vs. Praveen Kumar Nigam and others)
&
M.A.No.884/2012
(Scindia Devasthan registered Charitable Trust Vs. Smt.Vijaya ... Scindia Devasthan registered Charitable Trust Vs. Praveen Kumar Nigam and others)
&
M.A.No.884/2012
(Scindia Devasthan registered Charitable Trust Vs. Smt.Vijaya
Trust Deed dated 10.8.2005 is only
nominal Trust Deed and the same does not create Trust and
the object of the Trust ... damages. Moreover the Trust is a
charitable trust and it is not a profit making institution.
Since the object of the Trust