applied is whether the
object which is said to be non-charitable is the main or
primary object of the trust or institution ... main or
primary objects are distributive, each and everyone of the
objects must be charitable in order that the trust or
institution might be upheld
trust or any institutions conducted by the trust and obviously that object could not be regarded as an object of any public charitable trust ... trust in carrying out any of the objects of the trust including the object which is not of a religious or charitable nature, the income
primary or dominant purpose of a trust or
institution was charitable any other object which by itself
might not be charitable but which was merely ... primary or
dominant purpose of a trust or institution was charitable,
any other object which by itself might not be charitable but
which was merely
income derived therefrom is being applied for the charitable objects set out in the indenture of trust. There was no controversy between the assessee ... aims and objects of the trust. If that is so, such an activity cannot be regarded as a charitable purpose in view of the definition
assessee settled on trust certain properties by an indenture of trust dated December 24, 1947. The supreme object of the trust was to effect revival ... this charitable trust are specially to be found in clause 6 of the indenture of trust. With a view to carry out the objects
Dharmada' creates a
valid trust of obligation to spend the same only on
charitable objects ? But in the facts and circumstances of
the case ... trust created for such objects as "Dharma, Dharmada,
Punyakarya or punyadan" shall not be void only on the ground
that the objects
object of
the activity, the purpose, though an object of
general public utility, would cease to be a
charitable purpose. But where the predominant
object ... primary or dominant
purpose of a trust or institution was charitable,
any other object which by itself might not be
charitable but which was merely
governed by the objects with
which they are created and buildings belonging to such
public religious and charitable endowments or trusts clearly
fall into ... buildings belonging to
Hindu, Christian and Muslim religious public trusts as also
to public charitable trusts could be regarded as a
reasonable classification based
charitable or religious trusts:-
(1) Where the assessee is a trustee and the trust under
which he holds the property is a trust, created ... charitable or religious trust as
is actually spent for the charitable or religious purposes
while under s. 9 all agricultural income of Musalman trusts
(wakfs
meaning in law. It amounts to a general charitable intention for objects well-recognised as charitable in law. It is further pointed out in that ... disputed by Mr. Joshi that any charitable or public trust which has as its object rendering help to the poor and destitute or which
