Association has changed the nature of the assessee trust which become
charitable trust to religious charitable trust.
4. Whether on the facts and circumstances ... Indians are roped
in to reap the benefits of the charitable objects of the Trust, in our opinion, such
amendments, if any, ought not work
trust or institution has been carried out genuinely and in accordance with
the object of the trust as per the Trust Deed.
5. By observing ... Maxtalent Sports & Education Institute Trust
(i) The objects of the trust or institution are charitable in nature (ii)
Genuineness of the activities as carried
assessee is a non charitable
trust/institution. The DIT(E) cancelled the registration of the assessee as
charitable trust/institution keeping in view proviso ... applied is, whether the object which is said to be non-charitable is the
main or primary object of the trust or institution
organisations but
are camouflaged as charitable one; and whereas objects of the appellant trust
being charitable is well established.
4. The Learned Commissioner of Income ... excluding genuine charitable trusts of general public
utility, but rather, a trust would not be held to be for „Charitable
purpose‟, if it is engaged
supposes that the objects of the assessee are for charitable
purpose. In other words, the assessee is a charitable trust. The
Assessing Officer ... trust, it is to be considered as a
charitable organisation as the objects show that the trust is
engaged in the broad areas of games
below failed to appreciate -
(i) that the objects of the Trust are covered within the meaning of
charitable purpose and the Trust was granted registration ... appellant Trust are purely
incidental or subservient to the main object of the Trust which is a
"charitable purpose".
(vi) that the fees
that the appellant trust is registered u/s. 12A which
indicates that the appellant trust is genuine and has charitable objects
entitled to claim benefits ... these
receipts are meant to assist the assessee-trust to fulfil its charitable
objects and not generated with the intention of earning profits
been utilised for the purpose of the trust, even
though, the objects may be charitable and this aspect of the matter, as
rightly been contended ... carried on in the course of actual accomplishment of the charitable
objects of the trust, bar of section 13(1)(bb) was applicable
examined by the lower authorities was that
the objects of the trust were broadly of charitable nature and nothing beyond. The primary
objective ... registration,
the trust must be created for the benefit of public at large and its objective must primarily be
of charitable nature, which
charitable" nature;
ii ) The trust deed authorizes the trustees to apply income /fund
/trust even for non-charitable objects; and
iii ) Activities ... registration of trust or institution if
subsequently it is found that the objects of the trust or
institution are not charitable or the a ctivities
