consideration and
decision is whether the Chandraphabha Charitable Trust is a public charitable
trust and the agricultural income it derived is exempt from payment ... Deputy Commissioner after holding that
the trust was created for public charitable purposes scrutinising
the trust deed later hold otherwise without any evidence
whatsoever
learned Judge, relying on the decision of
this Court in Medical Trust Hospital v. State of Kerala (2004 (2) KLT
139), has rejected the writ ... brief are:
The appellant before us is a registered charitable society. The aims
and objects of the society include establishment and running of
orphanages, educational
Trust is established for charitable and religious purposes and
income derived from the agricultural land held by the Trust is wholly
expended for charitable ... Similarly, in the case of a Trust meant for charitable purposes,
the income derived from such a Trust, if it is created or established
lease deed executed by
Common Wealth Trust (India) Limited in favour of Comtrust Charitable Trust,
whereas Exhibit P2 is a sale deed executed ... issuing Exhibit P3, no
notice was issued to the petitioner and the objections of the petitioner were
not heard.
3. In these circumstances, the learned
Varkey Mathew vs Tahsildar on 10 July, 2007
Bench: H.L.Dattu , K.T.Sankaran