activity for profit. If the "object" of
the trust or institution was to carry out object of general public
utility and this ... trust, the mere fact that the activities of
the trust yield profit will not alter the
charitable character of the trust. The test
operation of assets as the subject matter of trust. Learned counsel emphasized that
the objects spelt out in Clauses 44 to 46 of the Deed ... public, though they were charitable within the meaning of taxation law
or even could be regarded as objects of trust generally, they could
Saraswati Trust Vs. Union of India (2010)
194 Taxman 84 (HP) and Punjab and Haryana High Court in Pinegrove
International Charitable Trust Vs. Union ... exclusively to the objects for which
the applicant is established."
7. In the case of Pinegrove International Charitable Trust (supra),
the Punjab and Haryana
objectives of the applicant
in case the applicant is an autonomous body, registered society or
charitable trust.
2. that a suitable single plot of land
charitable
object. Today, education has acquired a wider meaning. If
education is imparted with a profit motive, to hold, in such a case,
as charitable ... stand of the plaintiff
that he was running the trust for a charitable purpose. No record
had been produced by the plaintiff society
provisions of these rules, allot nazul
land to a company, firm or trust or the purpose of the
establishment of hospitals or dispensaries]
5. Rules ... allot Nazul land to schools, colleges,
universities, hospitals, other social or charitable
institutions, religious, political, semi-political
organizations and local bodies or remunerative, semi-
remunerative
High Court observed as under:-
"As noticed above, from the objects of the assessee, it is
conducting training centres and colleges for various courses ... observations made by the Supreme Court in Loka
Shikshana Trust 's case [1975] 101 ITR 234 (SC), for holding
that, the assessee
that
these are part and parcel of the overall running
of the Trust and any accruals from them are
utilized/applied for the same purpose ... that the assessee/Club would be a
"charitable" in nature having regard to the objective
for which it is established namely the promotion
trust are not in accordance with the
object of the trust and therefore, the registration granted
vide Regn. No.DLI(IT68)/74-75 dated ... assessee have definitely been in violation of the objects of
the trust for the past several years (chart for assessment
year
application of the provisions of Order XII Rule 6
CPC as the object is to enable a party to obtain speedy judgment.
28. Relying upon ... Supreme Court in Karam
Kapahi and Ors. vs. Lal Chand Public Charitable Trust and Anr. ,
(2010) 4 SCC 753, another Bench of the Supreme Court
