primary purpose of the trust. The objects mentioned in the trust deed are not all charitable in nature. The objects are distributive in nature ... trust for the reason that the same is being utilised to achieve the primary object of the trust. The objects and legality of the trust
Income Tax Act, 1961-Charitable or religious trust-Exemption of income from property held under-assessed, a charitable trust, notified ADIT (Exemption) in prescribed Form ... member.
37. In the case of Sir Sobha Singh Pubhc Charitable Trust (supra), six objects out of 19 were listed in Form
religious or charitable nature and the trust deed confers full discretion on the trustees to spend the trust funds for an object other than ... would not prevent the trust from being a valid charity.
Where in a trust deed providing for many charitable objects, the trustees were authorised
primary purpose of the trust. The objects mentioned in the trust deed are not all charitable in nature. The objects are distributive in nature ... trust for the reasons that the same is being utilized to achieve the primary object of the trust. The objects and legality of the trust
trust in this case are clearly such as to
entitle the trust to be regarded as charitable trust as all the objects
qualify for being ... possible to
regard the trust as a charitable trust. It was found that there were no
educational objects in the trust that was created
trust in this case are clearly such as to entitle the trust to be regarded as charitable trust as all the objects qualify for being ... possible to regard the trust as a charitable trust. It was found that there were no educational objects in the trust that was created
trust in this case are clearly such as to entitle the trust to be regarded as charitable trust as all the objects qualify for being ... possible to regard the trust as a charitable trust. It was found that there were no educational objects in the trust that was created
public charitable trust registered under the Bombay Public Trust Act, 1950 having registration No. E-1484 (N). Inter alia, the said public trust has been ... giving rise to the present petition.
6. The objects of the trust in Trust Deed dated 21-10-1997 provide inter alia thus
that :
"If the primary or dominant purpose of the trust was charitable, another object which by itself may not be charitable but which ... paid to Vishwa Mangal Trust?"
The trust amongst other numerous of its charitable purposes, had one of its object as under :
"Clause
wherein it has been
held that a society registered as Trust and for charitable purpose is entitled for the
benefit of exemption from educational cess ... Registration Act and also under the Bombay Public Trusts Act
and its dominant object is charitable purpose to advance education. It is
well settled
