vouchers related to expenses on charitable
activities. The assessee has constituted a Trust vide Trust Deed
containing comprehensive object clause with main objects as
under ... main objects and other objects
of the Trust, it leads to the inescapable conclusion that the Trust
has been created for just charitable purpose. Main
that eventuality, the trust
cannot be considered as "Public Charitable Trust".
• That the two important posts of the trust i.e. President
Trustee ... alternatively, as such these conditions
makes the trust a private discretionary trust and not a
public charitable trust.
2. That in any view
pointed out any defect or doubt about the charitable objects of the
assessee trust. From the impugned order, we clearly observe that ... examine the genuineness of the objects of the Trust, but not
the income of the Trust for charitable or religious purposes.
The stage for application
effect with a view
not to affect genuine charitable trusts and societies carrying on
genuine charitable objects in the earlier years and substantive
conditions stipulated ... said proviso was introduced for
assisting the genuine charitable trust carrying on genuine charitable
objects, is no more dispute. In view of the fact
education of Girls. The Trust is also registered by the Charity
Commissioner however CIT has found trust to be not genuine and
refused the registration ... that trust has not
carried out any charitable activities is not justified.
4. Further Trust has charitable objects such as carrying on
educational and medical
objects of the trust and in the paper book has filed copy
of the trust deed wherein objects of the trust are written ... application not questioning the charitable objects of the
trust but that activities undertaken by the trust were not charitable in
nature. Administrative expenses like paying
objectives
of the trust or the institution is, surely, a business which is
incidental to the attainment of the objectives of the trust ... issue of similar registration of
charitable trusts under section 12A of the Act, held that if the objects are
per se charitable, the Revenue
statute with a view not to affect charitable trusts and societies carrying on genuine charitable objects in the earlier years and also satisfy the conditions ... deviated object or an object, which is totally opposite or opposed to the main object for which the trust is created, certainly such spending cannot
Care Charitable Trust.
The premises was to be provided to Trust for use for charitable purposes.
He had written a letter to the Trust ... this Trust (Trinity Health Care Charitable Trust), H. No. 656, Sector 11,
Chandigarh alongwith other charitable objects has one of the object as
follows
fulfill
various charitable purposes and use the income derived therefrom for
philanthropic activities and achieve aims and charitable objects of the trust.
However, the properties ... fresh trust deed was reduced into writing to continue with
the original objects of the trust, besides some newly added charitable
objects, like establishment
