trust,
Mrs. Tarabai Ramhari Dhote Public Charitable Trust with Dr.R.K.Dhote
Public Charitable Trust and there were no changes in the objects ... constituted two
trusts namely, Mrs. Tarabai Ramhari Dhote Public Charitable Trust and
Dr.R.K.Dhote Public Charitable Trust. Both the trusts were registered
under
trust are continued to be the same and there is no
change therein. It was further stated that the objects of the trust are charitable ... trust is
charitable and other objects are merely ancillary or incidental to the primary object.
It was contended that the assessee trust thus is entitled
such, no denying the
fact that the object of the Trust qualifies to be a charitable purpose under the Act. The
Revenue has, however, denied ... satisfaction with regard to the
objects of the trust or institution being for charitable purpose/s, that is the
basis upon which, or a condition
similar objects.
2.1 The AO observed that whereas the object No.1 was religious, the
other objects were charitable in nature. The objects were thus ... good and charitable deeds and, therefore, it meant
involving in charitable activities. It was because of this object that the
trust was involved in conducting
conducted by the appellant trust
are in accordance with the object of the trust. The main object of
the trust is stated to be providing ... trust is a
charitable activity. If in running the courses result, the profit, it
will not make the activity of the appellant trust non-charitable
assessee in the present case is a Charitable Trust registered under
Bombay Public Trust Act, 1950 . It is also registered under the provisions of section ... without any charge or financial benefit from trust in
the implementation of different object of the trust. Hence even the sum
which was lying
2009
Gurship Education Trust
refusing registration of the trust under section 12AA
contending that activities of education carried out by the
Trust ... activities of the Trust / Institution. It is true that, in the
Trust-Deed the assessee has shown charitable object in very colourful
manner
property held by
it under trust, is being run by the other trust on charitable lines, or is on a profit making
basis ... ensure this? What are the
objects of the said trust? Whether the assessee is in fact geared to undertake charitable
work, or all that
that the assessee is a
charitable trust registered under section 12A of the I.T. Act. The main
object of the assessee trust as mentioned ... acquisition
of capital assets acquired by the trust was in furtherance of the objects
of the trust and accordingly same was considered as application
Academy
also noted that the public trust should be for charitable purpose and
it should have the object for giving relief to the poor, education ... Legislature imparting 'education'
itself is a charitable purpose and the object of the trust is not
disputed. The Ld. Counsel relied
