would not
prevent the trust or institution from being a charitable trust.
11. Even assuming that appellant trust has mixed objects i.e. both
charitable ... facts after
analysing the objects of the trust that the respondent trust is a
public religious trust and its objects are solely religious in
nature
trust deed, it is
noticed that there are no specific objects of the trust. The trust was
created for charitable objects as defined ... object as stated in the trust deed is reproduced as under:
"The trust is created for charitable objects as defined
admitted by treasurer of trust. In view
of above, it was rightly held that object of trust was not charitable
and registration granted ... Relevant head note is reproduced below:
"Charitable Trust - Registration u/s. 12A Charitable purpose -
Assessee trust, running a school filed an application seeking
registration
business activities are incidental to the
attainment of its objective and the charitable or religious trust will no
longer lose complete exemption from income ... lays down certain
conditions regarding application of income by the trust on charitable
objects which should be fulfilled before claiming exemption under that
section. Therefore
dominant object/purpose
of the trusts or institutions. Therefore, it has to be seen whether the
dominant object of the trust is of charitable nature ... automatically to every trust
or institution irrespective of the fact, whether the dominant object of
the trust or institution is charitable purpose or earning profit
these circumstances, the assessee cannot be
considered as a trust engaged in charitable
activities. The objects of the trust have been violated
in a wholesome
religious and charitable
trust subject to provisions of Section 13 . The activities of
11
the trust under such objects would therefore be entitled to
exemption ... facts
after analysing the objects of the trust that the respondent-
trust is a public religious trust and its objects are solely
religious in nature
religious and charitable
trust subject to provisions of Section 13 . The activities of
11
the trust under such objects would therefore be entitled to
exemption ... facts
after analysing the objects of the trust that the respondent-
trust is a public religious trust and its objects are solely
religious in nature
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 ... applied is whether
the object which is said to be non-charitable is a main or primary
object of the trust or institution
object of the general public utility is not
in terms of the objects of the trust and that the objects are in the
nature ... accordance with the
objects of the trust. Thus, even if the trust is a genuine one i.e., the objects are
genuine, if the activities
