legal implication or object of respondent-trust as contained in trust deed. Words "other objects of "general public utility" were considered ... would be charitable purpose. If primary or predominant object of an institution is charitable, any other object which might not be charitable but which
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 ... income of the
Trust. Therefore, the said provision would be
applicable to both the Trusts established with the
object of charitable as well as religious
delete the addition treating the assessee as a registered
trust with charitable objects. Hence the instant appeal by the appellant-
revenue.
3. We have heard ... officer to delete the addition
treating the assessee as registered trust with charitable objects. The relevant
findings recorded by the Tribunal read thus
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
into collaboration agreements
with Sant Bhagat Singhji Maharaj Charitable Hospital and Om Indu Jain
Charitable Trust for running satellite hospitals with profit motive; thirdly,
that ... make the hospital inconsistent with
its charitable objects. Likewise, the petitioner's providing medical facilities
on wholly charitable, or partly subsidized basis to some
objects of the respondent-
trust as contained in the trust deed. It is only the objects
of a trust as declared in the trust deed ... both religious and charitable objects, "it needs
to be examined whether such religious-charitable activity carried on by the
trust only benefits a certain
also one of the aim and object of the Trust. The
Trust is to undertake charitable and social activities which are
beneficial to the society ... trust property there. The creation of Trust as per Section 6 of the
Trusts Act, 1882 stipulates that a trust is created when the author
held under trust wholly for charitable or religious purposes or income of Trust or Institution is from voluntary contributions received for charitable or religious purposes ... documents and information from the Trust, about genuineness of activities of Trust or Institution and the object of Trust, but not that it satisfy requirement
charitable funds for any of the above said
charitable objects.
e] The Trustees shall collect funds at
their discretion invest the trust fund all
moneys ... conducting the elections, as directed. The
Trust is a Charitable Trust founded with the avowed
object of rendering charitable services to the general
public
which enables the
Trust to claim exemption on the donations received by the
Trust. The objects of the Trust were in the field of education ... charitable objects enshrined in the
trust deed of the assessee trust.
24. The above discussion clearly demonstrates that the
assessee trust has engaged in activities
