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
finding that the objects
of the trust after the amendment of the trust deed are not charitable. We
have perused the amendment to the trust ... only to the category of
trusts which has as its object, the object of "advancement of any
other object of general public utility
charitable trust of
worldwide recognition and reputation, therefore, any donation from one trust to
another trust would constitute application of income for the charitable
purposes ... public charitable trust of worldwide recognition and reputation
and any donation from one charitable trust to another constitute
application of income for the charitable purposes
assessee-trust, which is incidental in nature. The activities
undertaken by the assessee-trust for the fulfillment of its
charitable objects on non-commercial lines ... activities of the trust were conducted in
a way to fulfill its object of the trust, which have essentially to be
charitable in nature
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 ... construed as a charitable trust:-
"2. OBJECTS:
The Objects of the Trust hereby created shall be Public Charitable
purposes and shall be maintained
only object of the
trust. It is reflected by the trust deed that there are various objects
of the trust which are all charitable ... object of
the trust Apart from the above specific objects, various other
7
objects like (iii), (v), (ix), (xiii), (xv), reproduced above, empower
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
Pyari Devi Charitable Trust vs . State Of Nct Of Delhi. on 24 November, 2012
Ram Pyari Devi Charitable Trust Vs. State of NCT of Delhi ... Pyari Devi Charitable Trust Vs. State of NCT of Delhi.
Order
1. Trustees of Ram Pyari Devi Charitable Trust, Head Office at B50,
Gulmohar
case cited supra. The Nizam of
Hydrabad created a trust for charitable and religious objects, some of which
had to be effectuated in the taxable ... objects, and the trustees are
given an unfettered discretion to apply the income for an object which is
not a charitable object, the entire income
