amendment to the section
created a distinction between charitable object and non-
charitable object and in view thereof and in view of the
appellant having ... trust, the mere fact that the
activities of the trust yield profit will not alter
the charitable character of the trust. The test
object of the activity, the purpose, though an object of general public utility would cease to be a charitable purpose. But where the predominant object ... objectives of the trust?, and more particularly, when the income was wholly utilised only for achieving the objectives of charitable purpose of the trust. Therefore
religious and charitable trust subject to
provisions of Section 13 . The activities of the
trust under such objects would therefore be
entitled to exemption accordingly ... facts after analyzing the objects of
the trust that the respondent-trust is a public
religious trust and its objects are solely
religious in nature
been further contended that the first defendant/Trust is a public
trust. Its object is to celebrate and conduct the entire 11th day Mandagapadi ... been stated that the plaintiff Trust is a Religious Charitable Trust
created by a Trust Deed dated 26.02.1975 with object to celebrate and conduct
religious and charitable trust subject to
provisions of Section 13 . The activities of the
trust under such objects would therefore be
entitled to exemption accordingly ... facts after analyzing the objects of
the trust that the respondent-trust is a public
religious trust and its objects are solely
religious in nature
religious and charitable trust subject to
provisions of Section 13 . The activities of the
trust under such objects would therefore be
entitled to exemption accordingly ... facts after analyzing the objects of
the trust that the respondent-trust is a public
religious trust and its objects are solely
religious in nature
object of the activity, the purpose, though an object of general public utility would cease to be a charitable purpose. But where the predominant object ... objectives of the trust?, and more particularly, when the income was wholly utilised only for achieving the objectives of charitable purpose of the trust. Therefore
Trust and it is the only source of income to the Trust for carrying out its charitable activities. As per the Trust Deed, the Trust ... Trust to achieve the objects of the Trust. Though in the Trust Deed it has been mentioned that for generating the funds for charitable purposes
assessee though a charitable trust, the activities
of the assessee ceased to be charitable thereby resulting in the
assessee loosing its charitable character no longer ... considering the object of
the trust to be charitable. Even after amendment of the Trust Deed
the main object of the trust was to promote
where the landlord is the trustee of a public charitable trust, for the objects of the trust.
Clause (a) of sub-section (2) of Section ... where the landlord is the trustee of a public charitable trust, for the objects of the trust.
Clause (a) of sub-section (2) of Section
