passes a sum of money to another charitable trust for
utilization by the donee trust towards its charitable purposes, and that it shall ... medicinal products is not the object of
Hamdard in terms its Trust Deed. Not only are Hamdard‟s objects charitable
but the activities are also
trust in carrying out any of the objects of the
trust including the object which is not a religious or charitable nature the income
derived ... charitable nature. [ CIT v. Jaipur
Charitable Trust , (1971) 81 ITR 1,9 (Delhi), affirmed, (1976) 103 ITR 777 (SC);
Zenith Tin Works Charitable Trust
main or primary objects are distributive, each and
everyone of the objects must be charitable in order that the trust or
institution might be upheld ... applied is whether
the object which is said to be non-charitable is a main or primary
object of the trust or institution
appeals)
Page 9 of 41
Contrary to the aims and objectives of a charitable trust, the assessee trust
is doing trade and business of colonizer ... business activities are
incidental to the attainment of its objective. The charitable or religious
trust will no longer lose complete exemption from income -tax. However
religious and
charitable trust subject to provisions of section 13 . The activities of the
trust under such objects would therefore be entitled to exemption
accordingly ... 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
assessee has referred to the objects of
the assessee trust and submitted that the objects of the trust includes to
provide education, learning, training facilities ... trust in keeping with the
objects of the trust".
8. As manifest from the objects of the assessee that even the objects
under
dominant object/purpose
of the trusts or institutions. Therefore, it has to be seen whether the
dominant object of the trust is of charitable nature ... automatically to
every trust or institution irrespective of the fact, whether the dominant
object of the trust or institution is charitable purpose or earning profit
make the objects non-charitable.
8
9.6 Therefore we do not find any infirmity in these objects as charitable
objects ... registration to a Trust the Ld.
CIT is only required to examine whether the objects of the Trust were for
charitable purpose and whether
trust were not genuine or the activities were not
in accordance with the objects of the trust. However, if a trust has
allowed ... assessee wherein the various
charitable objects were detailed along with the rules and regulations of
the trust, copy of which has been filed
Thanthi Trust .
Aims/objects and activities of your trust are same as are in the case of Improvement Trust,
Phagwara.
3. Keeping in view ... Assessment year: 2009-10
Page 9 of 12
charitable trust or institution pursuing advancement of object of general public
utility may be a charitable trust
