does not mean that either the objects were
not charitable or the assessee was not a charitable trust.
There is no prohibition for a charitable ... 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
Commissioner. Chapter III Charitable Purposes and Validity of Certain Public Trusts
11. Charitable Purposes.
- For the purposes of this Act, a charitable purpose includes ... failure of specific object or society, etc., ceasing to exist.
- If any public trust is created for specific object of a charitable or religious nature
main or primary objects are distributive, each and every
one of the objects must be charitable in order that the trust or
institution might ... applied is whether the object which is said to be non-charitable
is a main or primary object of the trust or institution
trust,
Mrs. Tarabai Ramhari Dhote Public Charitable Trust with Dr.R.K.Dhote
Public Charitable Trust and there were no changes in the objects ... constituted two
trusts namely, Mrs. Tarabai Ramhari Dhote Public Charitable Trust and
Dr.R.K.Dhote Public Charitable Trust. Both the trusts were registered
under
learned CIT grossly erred in holding that
the trust has twin objects both charitable and
hence the trust cannot be allowed the benefit of
registration ... trust was created on 12.7.2007. A copy of the
trust deed was also filed. The objects of the trust are
found to be charitable
Kerala). In this
case although the nature of the objects was charitable and
voluntary, the trust had not commenced any of its activities. The
trust ... trust at the time of
registration per se cannot be detrimental for registration of the trust u/s 12A
when the objects are charitable
trust are continued to be the same and there is no
change therein. It was further stated that the objects of the trust are charitable ... trust is
charitable and other objects are merely ancillary or incidental to the primary object.
It was contended that the assessee trust thus is entitled
Revenue of holding that to enable the trust to carry out its charitable
object in effective manner if rental income was received ... Tribunal
pointed out that to enable the trust to carry out its charitable object in effective
manner if rental income was received
charitable trust. Whileso, one another Trust, namely, Christukula Ashram, Tirupathur, Vellore District, which is also a Religious Charitable Trust, registered as a Trust ... trust by transferor trust, namely, Christukula Ashram, to the transferee trust, namely, the petitioner herein, having the similar objectives to carry out the charitable work
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see whether objects of the trust are charitable or not. At this stage, he is
not required to examine the application of income. Hence ... business is
incidental to attainment of the objective of the trust". The legislature
postulates that a charitable institution may have to carry on incidental
