held under trust wholly for charitable or religious purposes. Section 11(l)(b) , regarding partly charitable trust, is applicable to such trusts only which ... seen is whether the objects are charitable in nature and the income is applied for the objects of the trust. This view finds support from
submitted that the main object of the assessee trust as per the object clause contained in the trust deed is to work for the benefit ... objects of the assessee trust as indicated in object Clauses 3(1) and 3(2) of its trust deed-were of charitable nature and since
Appellant Trust.
d) All objects of the said society are charitable and similar to the objects
of the Appellant Trust. To enable the establishment ... society or the trust. The objects of the appellant trust and the society
being charitable, it was open under the law for the appellant trust
objects of the trust which read as under:-
"22. This trust is declared wholly public charitable. The trust
and trustees will be subject ... refusing a registration to a
trust, CIT is required to examine whether the object of the
trust were for charitable purposes and whether the activities
submitted that the assessee
trust was formed as a charitable trust under a deed of trust with the object of
running/starting schools, asylum orphanages ... objects of the trust
can be seen from the byelaws or the deed of the trust, and unless the objects
of the trust apparently make
trust, is confined to the question whether the activities of the trust are genuine and whether the objects of the trust are charitable ... trust. In fact, the objects of the trust as declared in the trust deed, which we have extracted earlier, are all charitable objects and there
aims and objects, there is no doubt whatsoever that as per these aims and objects the trust exists for charitable purposes. Coming to the actual ... donate whatever amount they wish for the aims and objects of the charitable trust. Out of the total donations of Rs. 5,34,755 received
committees are charitable institutions if otherwise their objects and activities are charitable in nature. It was also pointed out that the dominant object of such ... that all objects of the assessee are charitable in nature and, therefore, it is not a case where objects are partly charitable in nature
trust deed of the trust authorizes the assessee to take over the assets and
liabilities of the society or trust having similar objects. Career Launcher ... liabilities of CLEF by the assessee
trust will not pollute the charitable character of the assessee trust. The ld. CIT (Appeals
medicines held by the assessee trust. The aforesaid expenditure having been incurred and the amount utilized for charitable purpose, had to be excluded while computing ... case of a trust, the receipts in the form of donations and contributions are income and amounts spent on charitable objects are the expenditure
