would not
prevent the trust or institution from being a charitable trust.
11. Even assuming that appellant trust has mixed objects i.e. both
charitable ... facts after
analysing the objects of the trust that the respondent trust is a
public religious trust and its objects are solely religious in
nature
trust which must wholly for the charitable or wholly religious
purposes. If the institution or trust are engaged into the mixed object
which are partly ... objects of the assessee trust as indicated in object
cls. 3(1) and 3(2) of its trust deed were of charitable nature and
since
primary or predominant
object of an institution is charitable, any other object which might not be charitable
but which is ancillary or incidental ... fund for the public Charitable objects, and purpose in
India, thereinafter expressed."
10.4. The aims and objects of the trust which are required
trust came into existence by a declaration of trust deed
dated 10.07.1998, a public charitable trust, under the name and style of Shambhala Charitable
Trust ... find place in the objects
of Trust. The object of the Trust under clause no.3 of the Deed of Trust dated 10.07.1988
is reproduced
appellant trust are purely incidental or
subservient to the main object of the Trust which is a "charitable
purposes".
4. On the facts ... trust or institution. As such, even though the objects of
the trust may no longer be regarded as toward a charitable purpose
trust which came into existence by trust deed
dated 01.03.1996. The object of the trust was to give medical relief,
besides other charitable objects ... only to
the category of trusts which has as its object, the object of
"advancement of any other object of general public utility
trust and the powers given to the trustees to effectuate the
purpose of the trust. Though the objects of the trust were charitable, they
were ... Thanthi Trust (supra)
wherein the trust carried on the business of a newspaper and that business
itself was held under trust. The charitable object
were cumulative and not alternative,that the trust deed
contained charitable as well as non-charitable commercial objects such as of computer center,
Industrial ... found that as per the DIT-E the trust had charitable as well as non charitable objects,
that it immaterial in what manner these objects
assessee Trust were mixed i.e. religious as well as charitable. As per the
Commissioner, a Trust having charitable as well as religious objects ... applicable only to a
Trust which is wholly charitable or wholly religious and not to a Trust whose
objects are an admixture both religious
objects are charitable and of general public utility. They are aimed at serving the
charitable purposes. They also reasoned that the objects of the trust ... objects of the assessee-trust as contained in the trust
deed. It is only the objects of a trust as declared in the trust deed
