trust to be
registered under Section 12AA of the Act. The CIT had only to see that the
objects of the trust were charitable ... that the CIT had not doubted about
the charitable nature of the objects of the Trust as well as the genuineness of
the activity, directed
being carried out in accordance with the
objects of the trust or Institution or are not charitable in nature in terms of
the provisions
objects of the society. In the present case the Ld. CIT(E)
has not doubted the objects of the society which
undoubtedly are charitable ... being carried out in accordance with
the objects of the trust or Institution or are not charitable in nature in terms
of the provisions
finding the activities of the assessee as genuine and the objective being
charitable. The relevant findings recorded by the Tribunal read thus:-
"We have ... objectives have been found charitable. These objectives
were found charitable at the time of initial registration.
The additions made to the income of Trust have
further confirmation form the
beneficiaries of the trust.
In the instant case, the objects of the trust are not
in controversy which is first consideration ... being carried out in
accordance with the objects of the trust or Institution or are not charitable in
nature in terms of the provisions
objects of the trust or institution and if he is
satisfied with the objects and genuineness of the activities of the trust ... being carried out in accordance with the
objects of the trust or Institution or are not charitable in nature in terms of
the provisions
documents are with the objective to ensure that the time schedule
laid down by the Apex Court in Parshavanath Charitable Trust 's case
(supra
members....
2. The second class is that in which the corpus, or object
selected for personification, is not a group or series ... some fund or estate devoted to special uses - a
charitable fund, for example or a trust estate...
Jurisprudence by Paton, 3rd Edn. page
petitioner-Society was created on
17.9.1981. The petitioner being a charitable trust was registered under
Section 12AA of the Income Tax Act, 1961 (in short ... Income Tax, Rohtak after registration of the petitioner as a
Charitable Trust had approved exemption under Section 80G of the Act vide
certificate dated
constituted the
Trust under the name and style of defendant No.1 i.e. Chaman Rishi Ashram
Charitable Trust and illegally occupied the suit land ... issues:-
1. Whether the constitution and creation of Chaman Rsihi
Ashram Charitable Trust Village Salimpur Madood is illegal,
void and not binidng on the plaintiff
