charitable nature
of the trust. In fact, the objects of the trust as declared in the trust deed, were all
charitable objects and there ... trust. That itself brings the trust into existence with charitable
8
ITA No.647/Kol/2013
M/s. Broadway Charitable Trust.
objects. Moreover, there
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
Trust can be said to be not genuine.
The Trust is admittedly pursuing the objects for which it was established When the trust
is engaged ... 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
filed by such trust/institution, are limited to the aspect of examining that
whether or not the objects of trust are charitable in nature ... decide that whether such trust/ institution is entitled for registration. So long the objects of
the trust are charitable in nature, registration cannot be refused
filed by such trust/institution, are limited to
the aspect of examining that whether or not the objects of trust are charitable
in nature ... decide that whether such trust/ institution is entitled for
registration. So long the objects of the trust are charitable in nature,
registration cannot be refused
filed by such trust/institution, are limited to the aspect of examining that
whether or not the objects of trust are charitable in nature ... decide that whether such trust/ institution is entitled for
registration. So long the objects of the trust are charitable in nature, registration cannot
be refused
held under trust for public
charitable purposes and the business is carried on only for the purposes of
carrying on the charitable objects as fond ... petitioner-
trust as it is not a trust wholly for public religious purposes, but it is a trust
created for public charitable purposes.
From
primary or dominant purpose of
a trust or institution is charitable, any other object which is merely
ancillary or incidental to the primary or dominant ... primary or dominant purpose of a trust or institution is
charitable, any other object which is merely ancillary or incidental to the
primary or dominant
exempt income of any charitable trust or
institution, if such income is applied for charitable purposes in India and
such institution is registered under section ... charitable, and accordingly, the benefits of exemption
shall be available to it. Thus, a charitable trust or institution pursuing
advancement of object of general public
effect with a view not to affect genuine charitable
trusts and societies carrying on genuine charitable objects in the earlier years and
substantive conditions stipulated ... also not in dispute that
objects and activities of the assessee trust are charitable in nature during the relevant
financial year. When Section
