spent for religious or charitable purposes. The difficulty, however, arises when charitable objects and non-charitable objects, for which the property or the income thereof ... charitable objects or it is vague and uncertain and cannot be held to be a charitable object.
32. In J.K. Charitable Trust
charitable and non-charitable purposes and the trustees had full powers to apply the funds to non-charitable objects alone, the entire trust failed ... According to him there is no mixture of charitable and non-charitable objects in the trust deed and as such the trust deed cannot
hereinabove. The said trust was only
required to carry out the objects of the trust and spend the trust
funds for charitable purposes ... trust, the assets of the
trust remaining after satisfying of debts and liabilities shall be
transferred to another charitable trust whose objects are similar
objects and activities of the trust fell objects and
activities of the trust fell within the first limb of the
definition of charitable purpose ... being a mixture of
charitable and non-charitable objects, could not be treated
to be creating a public charitable trust.
In the meanwhile the Settlor
purpose of the trust is such as would make the trust a public charitable trust.
6. Now, the indenture of trust, which was executed ... expression "trust for any public purposes of a charitable or religious nature "connotes a trust for charitable objects involving an element of public
Agastyar Trust v. CIT [1963] 48 ITR 673 (Mad), that the Trust having been formed as a multipurpose trust with objects religious or charitable mixed ... objects contained therein are charitable or whether they cover non-charitable objects also. According to the learned counsel for the assessee, the trust
where a trust deed provides both for charitable objects as well as non-charitable objects, such a trust is not entitled to the benefits ... case, the objects of a trust know as "The Agastyar Trust" included both charitable and non-charitable objects, and discretion had been given
only required to carry out the objects of the Trust and spend the Trust funds for charitable purposes in the manner indicated therein. No power ... Trust radically and in fact converted what was meant to be a public charitable trust to a non-charitable trust as held by this Court
trust deed, the Supreme Court found that the charitable and non-charitable objects of the trust were independent of each other and that there ... object. It is not as if the charitable objects are dominant objects and the other objects are ancillary or incidental to the dominant objects
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
