number of years, the appellant charitable Trust was genuinely
conducting the charitable activities strictly in accordance with its objects
and it had duly complied with ... object of general public utility as the law may
regard as public charitable objects or purposes.
v. In order to fulfill its objectives the trust
following
decisions :-
( i) CIT vs. Jaipur Charitable Trust , 81 ITR 1;
( ii) Zenith Tin Works Charitable Trust ... objects other than the charitable objects. Nor was it the case
of the ld. Commissioner of Income Tax the objects of the trust
Trust Shantaben Mithalal Jain Charitable Trust and wishes to form 3 more trust for
the welfare of the general public.
3. The main object ... general object and purpose of the Trust for utilizing the Trust Funds and the income
of the Trust Funds for the charitable purpose of BETTERMENT
charitable
trust. The original objects of the assessee trust as per Trust deed
dated 02-04-1987 read as under:-
"The objects for which ... under
the trust for its charitable objectives, the provisions of sec.11 do not
deny exemption to a charitable trust. Hence, mere generation
supposes that the objects of the assessee are for
charitable purpose.
• In other words, the assessee is a charitable trust. The Assessing Officer ... Boat Club Trust undeniable that the object or purpose of this trust is promotion of
sports and games and thus charitable. The fact that
considered the object of the Trust. As per the objects of the Trust,
the same is not on profit basis and the intent and also ... objects of the Trust. As far as
the facts of the present case are concerned, the objects of the Trust
were not considered
Nand Pushpa Devi Charitable Trust, Ghaziabad, U.P. (hereinafter referred as "Assessee") is a registered trust created by the trust deed dated ... assessee which is a trust has been registered as charitable trust by the Sub-Registrar, Ghaziabad. The trust has also been recognised and registered under
exempt income of any charitable trust or institution, if such income is
applied for charitable purposes in India and such institution is registered under section ... charitable,
and accordingly, the benefits of exemption shall be available to it.
Thus, a charitable trust or institution pursuing advancement of object of general public
Income Tax Appellate Tribunal that the
Trust was a Public Charitable Trust as evidenced in the Trust deed dated
19.04.1984 and the supplementary deeds dated ... erred in interpreting the contents of the Trust-
Deed while declaring the Trust as Public Charitable Trust. It was also
Agra Development Authority, Agra vs Dcit., Circle-1, Agra on 17 May, 2021
IN THE
