Ramkrishna Dalmia. The trust was called "Jaipur
Charitable Trust". In Jaipur Charitable Trust Rs. 10,000 was
given on trust on the terms ... granted where
some objects are charitable and some non-charitable. Where
there are several objects of a trust, some of which are
charitable and some
applied is whether the
object which is said to be non-charitable is the main or
primary object of the trust or institution ... 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
objects and activities of the trust fell objects and
activities of the trust fell within the first limb of the
definition of charitable purpose ... being a mixture of
charitable and non-charitable objects, could not be treated
to be creating a public charitable trust.
In the meanwhile the Settlor
only required to carry out the objects of the Trust and spend the Trust funds for charitable purposes in the manner indicated therein. No power ... Trust radically and in fact converted what was meant to be a public charitable trust to a non-charitable trust as held by this Court
charitable objects. In case the
Trust has a surplus income it cannot be spent on any
object other than the objects of the Trust ... Trust, to
transfer the assests and liabilities of this Trust to any
other Charitable Trust or institution conducted by such
Trust which in the opinion
trusts being
charitable stamp duty at a lower rate was chargeable. The
House of Lords held that the trust was not charitable. It
was observed ... event a valid charitable purpose in law, and (iii)
some of the objects were not clearly charitable objects.
The Judicial Committee held that the income
create public charitable trust as seen from the preamble and
clause 3(k) of the original trust deed and the charitable
objects referred ... Trust
was itself held under trust for public charitable purposes
and it was carried on only for the purposes of carrying out
the charitable objects
selection to the trustees to choose between charitable and
non-charitable objects of the trust for spending the entire
income of the trust properties ... income of the trust wholly to a
non-charitable object to the exclusion of charitable
objects. It follows therefore that in view of the absolute
from religious and charitable trusts has taken
effective measures to minimise misuse of trust funds. As a result, a
charitable trust loses tax exemption ... accomplishing its objects.” The
same judgment also stated that:
“if the object of the trust is advancement of an object of general public utility
objects to be subserved by
the trust for the attainment of which the trust was founded,
but only a single object and that object ... apply
property "for such patriotic purposes or objects and such
charitable object or objects in the British Empire as they
in their absolute discretion
