does not mean that either the objects were
not charitable or the assessee was not a charitable trust.
There is no prohibition for a charitable ... objects of the trust have to be
taken into consideration by the authority and the
objects of the trust could be read from the trust
trust,
Mrs. Tarabai Ramhari Dhote Public Charitable Trust with Dr.R.K.Dhote
Public Charitable Trust and there were no changes in the objects ... constituted two
trusts namely, Mrs. Tarabai Ramhari Dhote Public Charitable Trust and
Dr.R.K.Dhote Public Charitable Trust. Both the trusts were registered
under
learned CIT grossly erred in holding that
the trust has twin objects both charitable and
hence the trust cannot be allowed the benefit of
registration ... trust was created on 12.7.2007. A copy of the
trust deed was also filed. The objects of the trust are
found to be charitable
Kerala). In this
case although the nature of the objects was charitable and
voluntary, the trust had not commenced any of its activities. The
trust ... trust at the time of
registration per se cannot be detrimental for registration of the trust u/s 12A
when the objects are charitable
trust are continued to be the same and there is no
change therein. It was further stated that the objects of the trust are charitable ... trust is
charitable and other objects are merely ancillary or incidental to the primary object.
It was contended that the assessee trust thus is entitled
2011
see whether objects of the trust are charitable or not. At this stage, he is
not required to examine the application of income. Hence ... business is
incidental to attainment of the objective of the trust". The legislature
postulates that a charitable institution may have to carry on incidental
High Court held
that the trust should use their funds only for the charitable
object and they cannot be permitted to loan or deposit
funds ... employees and other
expenses are incidental and connected with the
objects of the charitable trust. The same,
therefore, cannot be disallowed. The learned
Commissioner
depreciation was
claimed by a charitable institution in determining
percentage of funds applied for the purposes of
charitable objects. It was observed ... regards
the claim of depreciation on fixed assets utilised for
charitable objects of the trust, he accepted the assessee's
claim on the basis
Hyderabad Race Club Charitable Trust,
262 I TR 194 (AP)
19. Mahesh Memorial Charitable Trust V CIT, ITA
No.906/Chd/2009 (I TAT Chandigarh ... view of the non-charitable object
10
appearing at object clause (t) alongwith various other
charitable objects. The ld. CI T placed reliance, on the
decision
Kamma Sangham
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complex is not the object of the assessee trust and its main object is to
establish educational institutions, providing boarding and lodging ... Race Club Charitable Trust , 262 ITR 194
(AP) wherein it was held that the objects of the trust were purely
charitable in nature. The main
