2012
Suvasini Charitable Trust
Aksharsham Mandir Complex (owned by BAPS
Swaminarayan sanstha, a public charitable trust registered
under Bombay Public Trust Act, 1950 and registered ... 2012
Suvasini Charitable Trust
activity done by Suvasini Charitable Trust and the definition
of the Sec. 2(15) which includes charitable purpose included
as under
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
donation or otherwise other
Trusts or institutions having similar object or objects or may
amalgamate the Trust or the Trust Funds of these presents ... taking into account
the aims and objects of the Trust, held that the Trust was a charitable
institution and was entitled to registration under section
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
Improvement Trust ignoring the facts altogether that
Batala Improvement Trust is a charitable trust as
registration u/s 12AA has been granted ... assessee had applied its entire income for the charitable objects of the
trust, which fact has illegally not been taken into consideration
object of the general public utility is not
in terms of the objects of the trust and that the objects are in the
nature ... 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
business
activities are incidental to the attainment of its objective. The
charitable or religious trust will no longer lose complete exemption
from income-tax. However ... thought
to the effect "However, if the object of the trust is advancement
of an object of general public utility and it carried
business
activities are incidental to the attainment of its objective. The
charitable or religious trust will no longer lose complete exemption
from income-tax. However ... effect "However, if the object of the trust is advancement
of an object of general public utility and it carried on any
activity
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
