Swami Omkarananda Saraswati Charitable Trust is a
charitable trust, which came into existence on 31S| March, 1989 with the
predominant object of establishing and developing ... assessee trust has granted donations
to trusts having common trustees is wholly misconceived and
ignoring that all the aforesaid trusts have charitable objects and
also
outside the scope
of its objects. If it is within the objects of the charitable
trust, then there is no reason ... outside the scope
of its objects. If it is within the objects of the charitable
trust, then there is no reason
argument that the assessee was set up as a charitable trust
with the following predominant objectives, which have been carried out over
the years ... that the aforesaid proviso does not apply to a trust/
institution engaged in the charitable object of providing relief to the poor, imparting education
12AA only object of trust has to be seen, it cannot
examine that trust was not utilizing its income for charitable purposes.
8. Referring ... trust could be ascertained. From perusal of cl.
(3) of the trust deed we find that the objects of the trust are charitable in nature
that the appellant is a charitable trust
settled vide Trust Deed dated 1.02.2001 for the
predominant charitable object of imparting education.
The appellant-trust ... Krishan Kulwant Rai Charitable Trust' and
subsequently, the name of the trust was changed to
IILM Foundation vide amendment of Trust Deed dated
26th
object of the assessee
trust and incidental to the objects of the trust. Further, we note that the
assessee has not carried out any charitable ... object except giving donation to another charitable trust. Giving
donation to another charitable trust can amount to an activity of general
public utility only
main or primary objects are
distributive, each and every one of the objects must be charitable
in order that the trust of institution ... applied is whether the object which is
said to be non-charitable is the main or primary object of the
trust or institution
furtherance of the trust as allowed under laws of India
ix. the objects of the trust hereby created shall be for charitable purposes
for public ... trust without evidence. He stated that trust
does not have any such activities. He referred to the objects of the trust and
submitted that they
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
show any fundamental deviation from
the original charitable activities to non-charitable activities. The assessee's
object to promote the cricket in State ... registration granted by the ld.
CIT as predominant object of the trust is charitable and substantial revenue
generated is incidental to the main object
