that was there
any violation of objectives of the trust or not. Whether the trust is for
charitable purpose or not, is to be determined ... objectives for which the trust has been brought into existence. In the
present case, the main object of the trust is to establish, maintain
satisfied that the objects of the trust, as set out in the deed of
declaration, were charitable, then having regard to the object ... ended 31.3.2006 to 31.3.2009. All these objections do not show that the
objects of the trust are not charitable and that the income
Officer. He further submitted
that the objects of the trust are not charitable, the objects are just to regulate
purchase & sale of agricultural produce ... questioned the decision of
DIT(exemption) in accepting the objects of the trust as charitable. It as
contended further that in view of the case
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 ... 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
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 ... does not make any
difference between the Trusts created with the object of
Charitable and religious purposes and even if the Trust is
not created
aforesaid objects of the trust as he may think
fit.
6. a. This trust is a public charitable trust, the benefits of
which shall ensure ... governing charitable trust.
iv. To expand the programmes of the trust by
purchasing/acquiring activities, rights and properties of
charitable societies, trusts whose objects
only required to examine the objects of the society or trust.
If it is charitable and no other activity is noticed wherefrom an inference ... regarding genuineness of the Trust and as to whether the
objects as mentioned in the Trust Deed are for charitable purpose
applicant has to show that the object of
the applicant society or trust is charitable and the funds have been utilized ... objects of
the trust have to be taken into consideration by the
authority and the objects of the trust could be read from
the trust
held that once a trust loses its identity or character
of charitable trust, it becomes a non-genuine charitable trust. Hence, the
provisions of section ... trust do not fall within the definition of charitable purpose it becomes
a non-genuine charitable trust. The activities of the trust in such
consider the objects of the trust and genuineness of the
activities of the trust irrespective of the fact that the
trust was beneficial only ... application of the fund applied for the
objects of the Trust i.e. religious or charitable purpose are
to be seen by the Assessing Officer
