main or primary objects are distributive, each and every
one of the objects must be charitable in order that the trust or
institution might ... applied is whether the object which is said to be non-charitable
is a main or primary object of the trust or institution
Revenue of holding that to enable the trust to carry out its charitable
object in effective manner if rental income was received ... Tribunal
pointed out that to enable the trust to carry out its charitable object in effective
manner if rental income was received
charitable trust. Whileso, one another Trust, namely, Christukula Ashram, Tirupathur, Vellore District, which is also a Religious Charitable Trust, registered as a Trust ... trust by transferor trust, namely, Christukula Ashram, to the transferee trust, namely, the petitioner herein, having the similar objectives to carry out the charitable work
Pointing to the fact that AWES is a charitable
trust, set up purely with the object of promoting the welfare of wards of
Army personnel
contention of the plaintiffs is that a Public Charitable Trust created under a Deed of Trust and which is administered under a scheme framed ... Trusts Act, 1882, per se cannot be invoked if the trust in question is a public trust.
53. A perusal of the Deed of Trust
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
petitioner
No.1 is a public charitable trust which was created with the aims and
objects of women empowerment through education. The petitioner-Trust
purchased
registration if the activities of the Trust
are not carried out in accordance with such objects.
Therefore, the object of Section 12AA ... examine the genuineness of the objects of the Trust, but not the
income of the Trust for charitable or religious purposes. The stage for
application
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
where the landlord is the trustee of a public charitable trust , for the objects of the trust;"
Section
