charitable objects; that the object of the trust would fall only under the last head; that the main object of the trust relating to supply ... other object of general public utility" a trust for an object of general public utility cannot hold a business undertaking under trust
charitable objects; that the object of the Trust would fall only under the last head; that the main object of the Trust relating to supply ... other object of general public utility' a trust for an object of general public utility cannot hold a business undertaking under Trust
trust property for
the benefit of the Trust. The object of the Trust is
extracted below:
"3. Objects of the Trust:
i) To establish ... Trust is included as an object of the Trust,
which is clearly contrary to the original objects
of the Trust and which is contrary
trust property for
the benefit of the Trust. The object of the Trust is
extracted below:
"3. Objects of the Trust:
i) To establish ... Trust is included as an object of the Trust,
which is clearly contrary to the original objects
of the Trust and which is contrary
charitable purpose and each of the activities and incidental
objects are to be read along with primary object of the Trust.
It was further held ... clauses of the
Trust Deed, it is axiomatic that primary purpose / objects of
the assessee enumerated in the Trust Deed are charitable in
nature
fact that
the objectives of trust are genuine and charitable in nature.
The trust is engaged in various charitable activities like
feeding poor children ... Commissioner. Once the trust
deed produced in the case shows the objectives of the Trust
is charitable and the material on record, shows that
trust or institution must be held as a charitable one. When the primary or dominant purpose of the trust or institution is charitable, another object ... trust in any industry, trade or business. But that is not the object of the trust. The object of the trust is tending
achieving the objects of the
trust, and that the purposes
as well as objects, are both
charitable. Merely because
more than one purpose has
been ... assessee. As long as the
objects of the trust are
charitable in character and as
Date of Judgment
case of Navnit R. Kamani v R.R. Kamani , explicitly explained the object of this legislation in the following words:
"The legislation had been ... rehabilitating sick industries" -- Testeels Limited v. Radhaben Ranchhodlal
Charitable Trust .
"The object of the Acts like Sick Industrial Companies (Special Provisions
liable to tax ?"
2. The assessee is a trust existing for charitable purpose. The objects of the trust are to help widows or persons ... trust. The trust, in that event, is not under an obligation to apply the money for the objects of the trust since by implication
