main objects forming part of the trust deed under which it becomes amply clear that all the objects of the trust are of charitable nature ... activities of the trust or its objects. It has not been stated that any object of the trust is not that of charity or that
trust and the powers given to the trustees to achieve the object. In the case before the court, the objects of the trust were charitable ... difference between the objects of the trust and the powers vested in the trustees to achieve the objects of the trust. In addition, this case
expression 'charitable purpose' with the object to see that no commercial activities are treated as charitable objects and that any activity for profit ... whether the objects of the trust are charitable or not. Merely, because the objects of a charitable trust are general, they do not cease
formation of such
charitable trust. The objects of the trust mentioned in the deed were,
however, found to be charitable in nature. But the powers ... justification.
3. The CIT failed to appreciate that the objects of the Trust were
charitable within the scope of Section
main or primary objects are distributive, each and every one of the objects must be charitable in order that the trust be held ... applied is, whether the object which is said to be non-charitable is the main or primary object of the trust or institution
object of the activity, the purpose, though an object of general public utility, would cease to be a charitable purpose. But where the predominant object ... trust, the mete fact that the activities of the trust yield profit will not after the charitable character of the trust. The test
trust, the mere fact that the activities of the trust yield profit will not alter that charitable character of the trust. This test ... Trust , wherein the High Court has held as under:
...It may then be suggested that it is not a charitable trust because the object
that the assessee
trust is a public charitable trust registered u/s 12A of the IT Act carrying
out various objects inclusive of the object ... carrying out various
objects inclusive of object of rural development. The assessee claimed
that since the objects of the assessee trust being rural development
registration of a trust, having
religious objects or activities . The religious objects and activities are included in
the definition of charitable purpose ... which particular object is not charitable or is for a
particular community or caste.. The main objects of the trust ,as placed before
further accepted as having charitable objectives. In other words, a market committee must be treated to be a "charitable trust". In order ... public is an object of general public utility. To serve a charitable purpose it is not necessary that the object should be to benefit
