objects of the trust and
the powers of the trustees and held that though the objects as per the trust deed
were undoubtedly charitable, clauses ... carried on by the trust are utilised by the trust for the purposes of
achieving the objectives of the trust, then the business should
business is incidental to the attainment of the objectives of the trust and; (b) the trust
or institution maintains separate books of accounts in respect ... predominant object of
the activity, the purpose, though an object of general public utility would cease to be a
charitable purpose. It was held
properly filled up. He may also see
whether the objects of the trust are charitable
or not. At this stage, it is not proper ... 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
person is carrying on charitable activity, are no longer
relevant and apposite. Even if the profits earned are used for
charitable purposes, but fee, cess ... primary or dominant purpose of the trust or institution has
to be examined to determine whether the said trust/institution
was involved in carrying
each other and using the trust as a
platform to advance their nefarious agenda. In such a case the trust would
equally be responsible ... duly applied for
charitable purposes.
(f) There is no question of any collective responsibility under which the
trust could be liable to answer
Commissioner Of Income Tax vs Bharat Heavy Electrical Limited on 11 September, 2012
Author: S
Escorts Heart Insti. & Research Centre vs Commr.Of Income Tax, Centre on 14 December
