name of the Trust, namely P.Iya Nadar Charitable Trust. The Trust was registered on 20.8.1956. The following are the objects of the Trust ... various objects of the Trust. The match factory, which was given to the Trust on 01.10.1980, was leased out by the Trust
amount claiming that the nature of the trust was
'Public Charitable Trust' with the objective of promotion of Punjab,
Punjabi and Punjabiat ... main or primary objects are distributive, each and every
object must be charitable in character to enable the trust or the
institution to be held
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
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
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
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
only object of the
trust. It is reflected by the trust deed that there are various objects
of the trust which are all charitable ... object of
the trust Apart from the above specific objects, various other
7
objects like (iii), (v), (ix), (xiii), (xv), reproduced above, empower
the trust
charitable trust
hands over any money or any kind of property to the trust or
the trustees for the purposes of this trust, the trustees ... Objects of the trust are educational in
nature and not agricultural ones. The trust cannot divert
and utilize fund for purpose of agriculture.
2. Trust
objects; of the assessee-trust, there was no defined dominant
charitable purpose in the trust deed to which the said objects
would serve as ancillary ... trust or
institution are not genuine or are not being carried out in
accordance with the objects of the trust or institution of such
trust
objects but not
the enabling powers to achieve the objects.
17. The assessee relied on the decision, in the case of
Pinegrove International Charitable Trust ... Trust or institution, carried on, in
consonance with its objects. The objects of the trust or
institution must conform to the definition of 'Charitable
