discretion to add to and introduce other specific public charitable objects not inconsistent with the objects and purposes to these presents to the advancement ... that if a primary or dominant purpose of a trust or institution was charitable another object which by itself may not be charitable
individuals, then question of holding it as a charitable trust does not arise as a charitable trust has to be for the benefit of members ... game of which are of non-charitable nature, the entire trust fails as a charitable trust.
22. The learned advocate for the assessee Shri
charitable activity shown by the trust and therefore, it
cannot be said that such payment was made in furtherance of any
charitable objects ... said vehicle was used for any
furtherance of the charitable objects of the trust. Admittedly, when this
vehicle was purchased the auction sale
trust deed, then the trust would become a
charitable trust, so also a religious trust or it can be addressed as a charitable
religious trust ... objects of the
assessee-trust as contained in the trust deed. It is only the objects of a trust
as declared in the trust deed
properly filled up. He may also see whether
the objects of the trust are charitable or not At this stage, it is not proper ... secondary schools and utilization of income
from property held under trust towards charitable objects of the trust.
That further at Para 5 of the order
following
decisions :-
( i) CIT vs. Jaipur Charitable Trust , 81 ITR 1;
( ii) Zenith Tin Works Charitable Trust ... objects other than the charitable objects. Nor was it the case
of the ld. Commissioner of Income Tax the objects of the trust
under the category of Religious cum Charitable
trust/institution. The assessee trust is registered under Bombay Public Trust
Act, 1950 with Registration Number ... Exemption) was only expected to
examine whether the objects of the trust were charitable in nature and
examine whether the activities of the trust were
Exemption, Pune is only
expected to examine whether the objects of the trust are charitable in nature
and examine the activities of the trust ... objects other than the charitable objects.
Nor was it the case of the ld. Commissioner of Income Tax the objects of the
trust
objects of the Trust as incorporated in the Trust deed. That
according to the Ld. CIT, some of the objects in the 'objects ... charitable in nature then other objects
cannot be judged individually whether they are charitable or not meaning
thereby if the totality of objects is charitable
trust which must wholly for the charitable or wholly religious
purposes. If the institution or trust are engaged into the mixed object
which are partly ... objects of the assessee trust as indicated in object
cls. 3(1) and 3(2) of its trust deed were of charitable nature and
since
