transferred to "The Willingdon Charitable Trust".
4. In view of the above background, The Willingdon Charitable Trust was created and managed ... attainment of the objects of the trust. It is seen from the records that the main objects of the trust are charitable and the exploitation
held under trust wholly for charitable or religious purposes. Section 11(l)(b) , regarding partly charitable trust, is applicable to such trusts only which ... seen is whether the objects are charitable in nature and the income is applied for the objects of the trust. This view finds support from
submitted that the main object of the assessee trust as per the object clause contained in the trust deed is to work for the benefit ... objects of the assessee trust as indicated in object Clauses 3(1) and 3(2) of its trust deed-were of charitable nature and since
prim-
ary objects are charitable,
exemption cannot be denied
if a subsidiary object is
found to be non-charitable.
Yogiraj Charitable Trust ... objects must be objects are distributive, each and every one of the objects must be charitable in order that the trust or institution
Appellant Trust.
d) All objects of the said society are charitable and similar to the objects
of the Appellant Trust. To enable the establishment ... society or the trust. The objects of the appellant trust and the society
being charitable, it was open under the law for the appellant trust
whether the expenditure incurred is as per the objectives of the trust or the charitable purposes etc. Rather in the case of ITO v. Dwarika ... whether the expenditure incurred is as per the objectives of the trust or the charitable purposes etc. and thus the AO will be fully justified
objects of the trust which read as under:-
"22. This trust is declared wholly public charitable. The trust
and trustees will be subject ... refusing a registration to a
trust, CIT is required to examine whether the object of the
trust were for charitable purposes and whether the activities
submitted that the assessee
trust was formed as a charitable trust under a deed of trust with the object of
running/starting schools, asylum orphanages ... objects of the trust
can be seen from the byelaws or the deed of the trust, and unless the objects
of the trust apparently make
trust, is confined to the question whether the activities of the trust are genuine and whether the objects of the trust are charitable ... trust. In fact, the objects of the trust as declared in the trust deed, which we have extracted earlier, are all charitable objects and there
public charitable trust. Sri P.Iyya Nadar settled certain
properties at Sivakasi in favour of the assessee Trust. The Trust was
accordingly formed ... Trust and the income derived from the business of the Trust
was utilised for carrying out the various objects of the Charitable Trust and
therefore
