property originally settled upon trust were held under trust wholly for charitable purposes and the entire income of the trust was, therefore, exempt from ... trust money in construction of new dharamshala is an investment of trust fund or its expenditure in furtherance of the trust objective ?
(3) Whether, looking
refer to the relevant provisions of the trust known as Purshottam Gordhandas Mehta Charitable Trust. The objects of the trust are mentioned in clause ... serving public charitable objects. It is obvious that looking to the object, the whole setting and context of this trust, this question of fact
under
trust wholly for charitable or religious purposes shall not be included in
the total income of the Trust.
Term "Charitable Trust ... helping the trust objects as deemed fit by
the trustees".
The Tribunal also noted that the objects were admittedly charitable
in nature. The surplus
Both the petitioners are trusts and charitable institutions. One of the activities of the trust is to run a medical centre known ... charitable trust of the Petitioner No. 1 Trust has been mentioned in Para 3 of the petition. The avowed charitable objects of the Petitioner
income of the trust properties for any of the objects including the aforesaid object the trust was not a charitable trust, and (2) that clauses ... trust or institution having objects which may be allied to the objects of the present trust deeds, but though the objects may be allied, they
facts before the court. Thanthi
Trust carried on newspaper business which was held
under trust. The charitable object of the trust was
the imparting ... incidental to the objects of the trust, cannot and
does not mean proceeds of activities incidental to
the main object, incidental objects or income derived
canceling registration of the Trust from inception.
He referred to the objects of the Trust contained in Trust deed which were
all in the nature ... conducted in accordance with the objects of the Trust and therefore, the
Trust had lost the status of a charitable organization. Its activities were
being
refer to the relevant provisions of the trust known as Purshottam Gordhandas Mehta Charitable Trust. The objects of the trust are mentioned in clause ... serving public charitable objects. It is obvious that looking to the object, the whole setting and context of this trust, this question of fact
availability of exemption in the hands of charitable trusts of amounts paid as donation to other charitable trusts.
The issue has been considered ... charitable trust to another for utilisation by the donee trust towards its charitable objects is proper application of income for charitable purpose in the hands
advancement of any other object of general public utility, the trust was considered to be for a charitable purpose. As a result of the addition ... took the view that the said trust also cannot be said to be for charitable purpose and the object involved was that of carrying