documentary evidence that whether he has fulfilled objects of the trust,
that is, what objects of the trust have been fulfilled by the assesse have ... objects of the trust therefore how the repayment of the said
loan can become for the objects of the trust and for the purpose
trust or institution has been carried out genuinely and in accordance with
the object of the trust as per the Trust Deed.
5. By observing ... Maxtalent Sports & Education Institute Trust
(i) The objects of the trust or institution are charitable in nature (ii)
Genuineness of the activities as carried
wherein it
was held that if the objects of the trust have objects which are charitable in nature and
if there is no material ... 2016
Vijay Kr.Bajora Foundation
trust and was satisfied that the objects of the trust are charitable in nature within the
meaning of section
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 ... Ginia Devi Todi Charitable
Trust, Kolkata Vs Director of Income Tax ITA 738/Kol/2010, dated
1.6.2011, Bani Mittra Charitable Trust, Kolkata Vs. Director
genuineness of the trust
with respect to the objects of the trust and that the objects of the trust are
charitable. He argued and submitted ... activities of the trust
are genuine. If he finds that the objects of the trust are charitable and the
activities of the trust are genuine
trust for charitable
in nature and drew our attention to the trust deed clause 5,
which reads as under:
5. Object of the Trust ... application for
registration of trusts is limited to the extent of satisfying
himself about the objects of trust, being charitable in nature.
At this stage
Maharashtra Academy Of Engineering And ... vs Dy. Cit, Cc-1(1), Pune on 10 February
held as under (head notes) :
"Charitable trust - Charitable purpose - Advancement of any
other object of general utility not involving carrying on of any
activity ... incidental to the objects of the trust when the
surplus generated from the business is utilized for the objects of
the trust. The relevant observation
registered Will dated
27.9.1968 created a Trust and made arrangements for due performance of
charitable objects. The power of management and administration of the Trust ... registered Will dated 27.9.1968 was executed.
The object and purpose of the Will was to create a Trust of their
properties, income of which
assessee is a non charitable
trust/institution. The DIT(E) cancelled the registration of the assessee as
charitable trust/institution keeping in view proviso ... applied is, whether the object which is said to be non-charitable is the
main or primary object of the trust or institution
