granted where some objects are charitable and some non-charitable. Where there are "several objects of a trust, some of which are charitable ... Charitable Trust v. CIT [1968] 69 ITR 750 (All), CIT v. Jaipur Charitable Trust [1971] 81 ITR 1 (Delhi) and Lakshmi Narain Lath Trust
social gatherings. He submitted that this object could not be a charitable object nor was it an object which would lead to general public utility ... itself not charitable would not preclude the trust from being charitable. When the purpose of a trust was the advancement of an object of general
assessee-trust derived income in accordance with the objects of the trust. It is submitted that the objects of the trust forbid the trustee from ... charitable object of general public utility and such profit-making activity was not an end but only a means to achieve the charitable object
Navajibai Nowroji Gamadia. The trust is duly registered under the Bombay Public Trust Act, 1960. The objects of the trusts include (a) the foundation, maintained ... trustees of a public charitable trust known as 'The Sir Vithaldas Damodar Thackersey Charitable Trust'. The trust owns properties bearing
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
that the Maharana of Mewar Charitable Foundation (hereinafter referred to as "the assessee") is a public charitable trust, constituted by the Maharaja ... fulfil one of the objects of the trust will amount to an application of the income for charitable and religious purposes. In other words, according
charitable trust and the Society, and therefore, the Society was but an extended arm or aide of the Trust to carry out the objects ... trust that the Society was but an extended arm or aide of the said Trust to carry out the object of the said Trust with
that the decision on the question as to whether a certain trust is charitable or not, has nothing to do with the fluctuations ... trust were not charitable and the trustees had discretion to spend the income of the trust on charitable and non-charitable objects
gift deed a trust has been created for the sole object of establishing and running a hospital as a charitable institution, and that the society ... that even assuming that a trust has been created by the instrument, the object of the trust is not confined to establishment or administration
trust was basically a religious trust. In view or the amendment in the scheme, it has become a public charitable trust. However, laudable the objects ... show that the trust is not purely religious trust. According to him, it is a public religious and charitable trust in name and spirit
