These trusts were the Jaipur Charitable Trust, Yogiraj Charity Trust, Dalmia Jain (Jind State) Charity Trust, Bhriguraj Charity Trust and Dalmia Jain Charity Trust, Delhi ... this trust deed are entirely different from those considered by us in the cases of Jaipur Charitable Trust and Jagdamba Charity Trust. The objects
charitable purposes. In a case where the objects are distributive, each and everyone of the objects must be charitable in order that the trust ... that all the objects of the Sabha are charitable or, that even though there are some charitable and some non-charitable objects, the executive committee
were not trusts for religious or charitable purposes. This was confirmed by the judgment of this court in CIT v. Jaipur Charitable Trust ... plaintiff since the creation f the trust was to maintain the trust as a charitable trust for the well being of the public. However
subscribe or guarantee money for charitable or benevolent objects or any public, general or useful objects."
4. The assessed-company derived income ... income derived from the property held under trust for charitable purposes. The aim and object of the trust had to be determined by reference
charitable purpose or for the purposes of carrying out the charitable object, while it would be correct to say that the charitable purpose involves ... object of such activity would be to subserve the charitable purpose and not to earn profit. Differing from the observations in the Loka Shikshana Trust
main or primary objects are distributive, each and every one of the objects must be charitable in order that the trust or institution be upheld ... primary or dominant purpose of a trust or institution is charitable, another object, which by itself may not be charitable, but is merely ancillary
charitable purposes of the trust or institution. Where an activity is carried on as a matter of advanccment of the charitable purpose ... charitable purpose involves the carrying en of such an activity, the predominant object of such activity would be to sub-serve the charitable purpose
trust. Therefore, voluntary contributions made by one charitable trust to another whether out of income or corpus to be held by the receiving trust ... capital by a charitable trust to another charitable trust would be income in the hands of the recipient trust. The recipient trust would be free
trust. Therefore, voluntary contributions made by one charitable trust to another whether out of income or corpus to be held by the receiving trust ... capital by a charitable trust to another charitable trust would be income in the hands of the recipient trust. The recipient trust would be free
held that the assessed was entitled to exemption as a charitable trust and allowed the assessed's appeal.
4. The department filed an appeal ... Sole Trustee, Loka Shikshana Trust (1970) 77 ITR 61, that since the object of the trust provided for carrying on a business undertaking, it involved
