properly filled up. He may also see whether
the objects of the trust are charitable or not At this stage, it is not proper ... secondary schools and utilization of income
from property held under trust towards charitable objects of the trust.
That further at Para 5 of the order
Exemption, Pune is only
expected to examine whether the objects of the trust are charitable in nature
and examine the activities of the trust ... objects other than the charitable objects.
Nor was it the case of the ld. Commissioner of Income Tax the objects of the
trust
simply because the
appellant trust had received corpus donations in the earlier year, the objects
of the trust were not charitable.
5. The appellant craves ... Commissioner of Income Tax (Exemptions) found that the objects of the trust
are charitable in nature, the denial of registration under Sec.12AA
objects of the trust specifically as
mentioned in Clause (vii) (extracted in the preceding paragraph) of the objects
of the assessee trust ... exhibition activities. Therefore, the Ld. AR
submitted that the assessee trust being charitable trust is not charging any
subscription fees for participating in the exhibition
Trust/Institution u/s.12AA of
the Act on 29.06.2019 under the category of Charitable Trust/Institution. The
assessee is registered under Bombay Public Trust ... Exemption) demands to examine the charitable nature of the objects of
the assessee Trust/Institution and also to examine the genuineness of the
activities conducted
himself that the object of the Trust
are genuine and that its activities are in furtherance of the objects of the Trust,
that is equally ... Trust are not
genuine being not in accordance with the objects of the Trust. Similarly, the
situation would be different where the trust has before
unanimous
opinion that this Trust should be dissolved and/or amalgamated with a
Charitable Trust or any other Trust having objects more or less similar ... other Public Charitable
Trust and in that event the Trust Property shall be transferred to any other
public charitable Trust as the trustees with
Exemption) demands to examine the charitable nature of the objects of
the assessee Trust/Institution and also to examine the genuineness of the
activities conducted ... Shreeram Mandir
also was unable to examine the charitable nature of the objects of the
assessee Trust/Institution.
7. We have perused the case records
Trust under S. 12A of the Act passing an
contradictory order on the issues holding that the objects of the
Trust are not charitable ... consider the issue of registration only by satisfying the objects of
the Trust as charitable. The order is not sustainable and be set
aside
ground that activities of the trust are not genuine and object
of the trust are not charitable.
3. The learned CIT while rejecting the application ... expenditure has been incurred by the trust on the objects of the trust and
concluding that the trust has not commenced its activities
