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
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
such, no denying the
fact that the object of the Trust qualifies to be a charitable purpose under the Act. The
Revenue has, however, denied ... satisfaction with regard to the
objects of the trust or institution being for charitable purpose/s, that is the
basis upon which, or a condition
authorities have to find out that the objects of the trust are for the charitable
nature or not.
5. Ld. AR relied upon the judgement ... trust the CIT could only see that the objects of the trust were genuine
and no against public policy and activities of the trust were
activity for profit. If the "object" of
the trust or institution was to carry out object of general public
utility and this ... trust, the mere fact that the activities of
the trust yield profit will not alter the
charitable character of the trust. The test
that when the donee trust M/s Mahaveer Prasad Jatia Charitable Trust to whom the appellant had donated Rs.7 Lac was issued certificate under ... reason with the Ld.CIT to doubt the objects of the donee trust as not charitable only because no literature of the donee trust
Marwari Sammelan Trust is a
Public Charitable Trust registered under the Trust Act and is also registered as a
Public Charitable Trust under Section 12AA ... behalf of the petitioner that the trust, namely, Jharia
Marwari Sammelan Trust is registered as a Public Charitable Trust under Section
12AA of the Income
filed a revised
return on 30.03.2009, claiming the status of a charitable trust (AOP)
and 'nil' taxable income under section ... other
objects of general public utility", as appearing in Section 2 (15) . The
Market Committee was, thus, held to be a charitable trust
conducted by the appellant trust
are in accordance with the object of the trust. The main object of
the trust is stated to be providing ... trust is a
charitable activity. If in running the courses result, the profit, it
will not make the activity of the appellant trust non-charitable
