main or primary objects are distributive, each and every
one of the objects must be charitable in order that the trust or
institution might ... applied is whether the object which is said to be non-charitable
is a main or primary object of the trust or institution
petitioner
No.1 is a public charitable trust which was created with the aims and
objects of women empowerment through education. The petitioner-Trust
purchased
registration if the activities of the Trust
are not carried out in accordance with such objects.
Therefore, the object of Section 12AA ... examine the genuineness of the objects of the Trust, but not the
income of the Trust for charitable or religious purposes. The stage for
application
than charitable
and since the income arising to it was not being applied
solely for attainment of the charitable objects of the trust."
Learned
utilising the
trust funds and trust property Sarai Nauhrian, Jalandhar and the
shops, land and Bagichi attached to it for private objects and from
converting ... section.
That object was to prevent people interfering by virtue of
this section in the administration of charitable trusts
merely in the interests of others
Trust does not exist solely for
educational purposes. The judgment of this Court in case of Pinegrove
International Charitable Trust Vs. Union of India ... activities has been noted by this Court in Pinegrove
International Charitable Trust's case (supra) and the following principles
were laid down after noticing
properties transferred in
favour of a charitable institution, established for charitable purpose
within the meaning of the Charitable Endowments Act, 1890 . The only
Civil Writ Petition ... definition of the
"charitable purpose" as defined under the Charitable Endowments Act,
1890 , which reads as follows:-
"charitable purpose" includes relief
Commissioner Of Income-Tax vs M/S Saffron Educational Trust on 30 November, 2011
Author: Hemant Gupta
Bench: Hemant Gupta , G.S. Sandhawalia ... than charitable
and since the income arising to it was not being applied
solely for attainment of the charitable objects of the trust."
Learned
than charitable
and since the income arising to it was not being applied
solely for attainment of the charitable objects of the trust."
Learned
Maharana Pratap Charitable Trust ... vs State Of Haryana And Another on 21 April, 2011
Bench: Jasbir Singh , Augustine George Masih
CIVIL WRIT PETITION ... alleges that it is a charitable Trust constituted vide
registered trust deed on July 13, 2000. Its main objects are to establish and
run educational