other object
of general public utility has not been made non-charitable, it continues to be
charitable however in case the object is advanced while ... aims of the trust. Addressing
the background of the trust the facts leading the creators of the trust whose aims
and objects have continuously been
such objects.
Therefore, the object of Section 12AA of the Act, is to satisfy by Commissioner
about genuineness of activities and objects of trust/Samiti ... object of the Society, to see
that the objects are not against public policy and they are, in
effect, the objects for charitable purposes
From the aforesaid objects of the Trust and other Objects as mentioned in the Trust
Deed which are Charitable in nature it is evident that ... charitable trust are categorized by section 13(1) in three categories namely (1)
private religious trusts; (2) charitable trusts and; (3) trusts which are carrying
assessee trust. Though apparently on consideration of objects of the
assessee trust, we find that same may be educational or charitable in
nature ... himself about the genuineness of activities and the charitable
nature of the objects of the assessee trust. The scope of his power is
limited
trust are charitable and some of the objects can be termed as
non charitable then such a trust will not be covered ... proviso to section 2(15)
if the object of the trust is advancement of any other object of
general public utility then the activity
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 deed, as it
originally existed, had both charitable and non-charitable objects. The
trust deed did not grant any authority to the trustees ... that where the incidental objects of carrying on business have been
converted into main objects and the main objects of charitable purpose
have not been
charitable trust of
worldwide recognition and reputation, therefore, any donation from one trust to
another trust would constitute application of income for the charitable
purposes ... public charitable trust of worldwide recognition and reputation
and any donation from one charitable trust to another constitute
application of income for the charitable purposes
finding that the objects
of the trust after the amendment of the trust deed are not charitable. We
have perused the amendment to the trust ... only to the category of
trusts which has as its object, the object of "advancement of any
other object of general public utility
assessee-trust, which is incidental in nature. The activities
undertaken by the assessee-trust for the fulfillment of its
charitable objects on non-commercial lines ... activities of the trust were conducted in
a way to fulfill its object of the trust, which have essentially to be
charitable in nature
