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
total income of the
Trust. Therefore, the proviso would be applicable to both the Trusts
established with the object of charitable as well as religious ... deed contains
mixed objects, both religious and charitable objects. The same is not
permissible as either object should be religious or charitable
consisted of mixed
objects, i.e. both religious and charitable objects. According to him,
when the objects were mixture of both charitable and religious ... facilitate
registration for both public religious Trust and public charitable Trust.
Just because objects are mixture of charity and religion, registration
could not be denied
objects proclaimed by the
assessee trust shows that it is nowhere stated that the objects
are religious in nature. The objects are definitely charitable ... trust deed that in
the case of dissolution of the trust, the properties and funds shall
be handed over to the trust having identical objects
income of the trust. Therefore, the said
provision would be applicable to both the trusts
established with the object of charitable as well as
religious ... 2012
does not make any difference between the trusts created
with the object of charitable and religious purposes and
even if the trust
Assessing Officer that the appellant cannot claim deduction
when the Trust's income was exempt as it will amount to
getting double benefit ... Charitable institution in
determining percentage of funds applied for the purpose of
Charitable objects. Even in the case Shri Mariamman
Educational and Charitable Trust, Trichy
public charitable trust established on 26.10.1939 and is engaged in
various charitable activities since then. The assessee submitted that the trust
has been filing returns ... administering the
trust under the provisions of Income Tax Act . In other words, charitable and
religious trusts having such objects are subjected to assessment
claimed fully as an application of income towards
the object of the trust for charitable purpose, depreciation on
the same assets amounts to double deduction ... depreciation was claimed by a
charitable institution in determining percentage of
funds applied for the purposes of charitable objects.
It was observed
assets is claimed fully as application of income towards
objects of the Trust for charitable purposes, depreciation on the same
assets amounts to double deduction ... depreciation was claimed by a charitable institution in determining
percentage of funds applied for the purposes of charitable objects. It was
observed
objects of the Trust as spelt out in the Deed of Trust
are as follows:-
"iii) Objects:
The Trust shall have as its objects ... India
(7) This trust shall be irrevocable."
The Trust made an application in Form 10A for registration as
charitable trust under section 12AA
