charitable trust giving
donation to inter charitable trust. It was submitted that it
is a well settled position that when a charitable donation
amount ... charitable trust to another for
utilization by the donee trust towards its charitable objects
is proper application of income for charitable purpose in
the hands
stand alone receipts/income of the
Trust has applied more than 85% on the objects of Trust for charitable purposes.
Further the body ... stand alone receipts/income of the Trust has applied
more than 85% on the objects of Trust for charitable purposes. Further the body
assessee is
spending amount to another charitable trust for utilization of the donee trust
towards its charitable objects, the same is proper application of income ... charitable trust to
another for utilisation by the donee trust towards its charitable objects is
proper application of income for charitable purpose in the hands
ground for cancellation of registration as long
as the trust objects are charitable in nature and its activities are carried
out in accordance with ... only to the category of
trusts which has as its object, the object of "advancement of any other
object of general public utility
trust was created vide trust deed dated 30.12.2002 which was set up
by its founder Brhamrish Shree Kumar Swamiji. The objects of the
2
trust ... cover
trust for charitable purpose which are for religious for charitable and
since here in this case none of the objects are religious, therefore ,
assessee
that are religious and
charitable.
6.2.2 Thus the Ld. C.I.T himself agrees that the trust has charitable
objects. In respect of the trust ... only new object was medical -
aid to poor which was also charitable. Thus, the objects continued to be
charitable. The trust has already been registered
objects of the Trust.
The registrar raised certain observations and asked the Trust to
modify few clauses and objects. Accordingly, the objects of the
Trust ... main object
and ancillary object of the Trust. All the objects of the Trust
were pertaining to education and essence of all objects
activity of the Trust has been carried out as per objects and for
achieving the objects of the assessee trust. In the case in hand ... trust are not being carried out as per the
6
ITA No. 1212/JP/2018
Badri Narain Kanta Devi Katta Charitable Trust, Jaipur.
objects, then
objects of the Trust as incorporated in the Trust deed. That
according to the Ld. CIT, some of the objects in the 'objects ... charitable in nature then other objects
cannot be judged individually whether they are charitable or not meaning
thereby if the totality of objects is charitable
relate to the Sujan Mohinder Charitable Trust which is a registered
charitable trust created by Trust Deed dated 6th March, 1978. It was founded ... perusal of the trust deed of Sujan Mohinder
Charitable Trust shows that it was conceived purely for charitable purposes.
The objects of the trust
