fact that the assessee trust is hit by section
13(1)(b) of the Act, as the trust is not created for
the benefit ... registration on the ground that
the objects as well as the activities of the trust are not
charitable. He was prompted to take such
objects of the respondent-
trust as contained in the trust deed. It is only the
objects of a trust as declared in the trust deed ... perusal of the objects and purposes of the
respondent-trust clearly demonstrated that the
activities of the trust though both charitable and
religious were
assessee disregarding
the fact that the assessee trust is not a charitable
organisation, as the trust is engaged purely in
commercial activities, hit by proviso ... object of general public utility:
(Provided that the advancement of any other
object of general public utility shall not be a
charitable purpose
under the Trust
Deed dated 23.07.2012. Main object of the Trust is a social
welfare and promotion of educational activities. The Trust
applied for registration ... trust for charitable purposes or a charitable
institution created or established after the commencement of the
Act, any income thereof if the trust or institution
Shah Nitinkumar Dhirajlal vs Patel Mahendrakumar Rameshchandra @ ... on 7 April, 2016
Author: Sonia Gokani
Bench
Samity, a charitable trust
registered under Bombay Public Trust Act and also
under the Gujarat Cooperative Societies Act,
1961 . The main object of the Trust
assessee contended that
running a medical store was only part of its charitable activity
and cannot be seen as a separate commercial venture. The
Tribunal ... being a charitable trust, is doing the activity of
purchasing, selling and supplying medicines to patients in order
to achieve its avowed objects
Shree Abhay Gopalak Vividh Karyakari ... vs State Of Gujarat & 6 on 15 March, 2016
Rules of 2016 is also in consonance with the
objective of the Act of 2007. It is contended
that as per Section ... Petition (C) No. 261 of
2016 in the case of Sankalp Charitable Trust &
Anr. (supra) declared to the effect that the
concerned authorities would
Trust as a Security Personnel.
The respondent is a charitable trust registered under the
Bombay Public Trusts Act . The Administrator of the Trust is
appointed ... lumpsum
amount to the bereaved family by way of compensation. The
object remains the same, i.e. to provide immediate relief and
succour
