objections of the IAC about the trust, the learned Counsel submitted that the objections were misconceived and the trust is accepted as a charitable trust ... that the trust was not a genuine one. We find that the department has recognised it as a charitable trust having certain objects of public
application of Part A of the trust fund reads as below :
The said Part A of the trust fund shall be settled and disposed ... religious purposes or charitable purposes as relief of the poor, education, medical relief and advancement of any other object of general public utility.
Clauses
reason to adopt a restrictive interpretation of the words 'charitable trust' vis-a-vis the personnel in the police department ... individuals. Thus, the objects of the society are not charitable in nature, and it cannot be treated as a charitable trust.
6. The next contention
that the income of the trust is mainly spent in charity to fulfil the objects of the trust which are to help and assist students ... indirect help given by the trust to girls needing education by which the main object of the trust is subserved and that running a school
ancillary objects must be separated and
in such view of the matter also the assessee could not be held to be a
charitable institution ... definition of the words'charitable purpose' may be noticed, given under
Section 2(75) :
(15) 'charitable purpose' includes relief of poor
Smt. Gomti Devi Banarsidas Vaid ... vs Income-Tax Officer on 13 January, 1986
Equivalent citations
Mirje Family Trust vs Income-Tax Officer on 26 February, 1986
Equivalent citations: [1986]18ITD25
Toco Engg. Co. vs Income-Tax Officer on 14 April, 1986
Equivalent citations: [1986]18ITD267
contributions received by a trust not for charitable or religious purposes should also be taken as income of that trust then there would have been ... record that the amounts received by the trust have been spent for meeting the objects of the trust and that the donations were
Sitaram Arvind Kumar vs Wealth-Tax Officer on 30 August, 1986
Equivalent citations: [1986]19ITD780
