trust deed, then the trust would become a
charitable trust, so also a religious trust or it can be addressed as a
charitable religious 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
properly filled up. He may also see whether
the objects of the trust are charitable or not At this stage, it is not proper ... secondary schools and utilization of income
from property held under trust towards charitable objects of the trust.
That further at Para 5 of the order
were also set out. It was stated that the objects of the trust
were wholly charitable and religious in nature. The ITAT ... were also set out. It was stated that the objects of the trust
were wholly charitable and religious in nature. The ITAT
Exemption, Pune is only
expected to examine whether the objects of the trust are charitable in nature
and examine the activities of the trust ... objects other than the charitable objects.
Nor was it the case of the ld. Commissioner of Income Tax the objects of the
trust
Educational & Charitable Trust
trust is also running a hospital at Banur, Punjab. Since, the objects of the
assessee trust being charitable within the meaning ... 2018
Gian Sagar Educational & Charitable Trust
A Charitable trust conduct must be at par with its
provision of trust deed
assessee has referred to the objects of the assessee
society/ trust and submitted that the objects of the assessee trust includes
the preservation of environment ... objects of
the trust. It is pertinent to note that once the objects of the assessee trust
are found to be charitable in nature then
were also set out. It was stated that the objects of the trust
were wholly charitable and religious in nature. The ITAT ... were also set out. It was stated that the objects of the trust
were wholly charitable and religious in nature. The ITAT
himself that the object of the Trust are genuine and that its
activities are in furtherance of the objects of the Trust, that is
equally ... himself that the objects of the trust are genuine and its
activities are in furtherance of the objects of the trust. The judgment also
elaborates
objects mentioned in the trust
deed. Therefore, so far as the objects of the assessee trust
mentioned in the trust deed page placed ... trust could be ascertained. From perusal of cl. (3) of the
trust deed we find that the objects of the trust are charitable in
nature
simply because the
appellant trust had received corpus donations in the earlier year, the objects
of the trust were not charitable.
5. The appellant craves ... Commissioner of Income Tax (Exemptions) found that the objects of the trust
are charitable in nature, the denial of registration under Sec.12AA
