charitable trust to another for utilization by the donee trust towards its charitable objects is proper application of income for charitable purpose in the hands ... objects of the trust and grants registration only if it is found that the objects of the trust are charitable. Procedure in this regard
charitable trust to another for utilization by the donee-trust towards its charitable objects is proper application of income for charitable purpose in the hands ... objects of the trust and grants registration only if it is found that the objects of the trust are charitable. Procedure in this regard
when the trust deed confers full discretion on the trustees to spend the trust fund for an object other than religious or charitable nature ... charitable purposes, without making donation to charitable purpose, the matter is hit by the principle that if there are several objects of a trust
trust deed. The trust deed is very explicit that the trust exists solely for educational purposes without any profit motive. The original trust deed ... time and the case was discussed. The trust came into existence, with its charitable objects from 30-7-1982 and it had applied for registration
same for the benefit of another charitable trust and applied the income for charitable purposes viz., advance of object of general public utility ... charitable nature of the object of the assesses. Once objects of the assesses are charitable, registration should have been granted as activities of the trust
sister concern trust there is no need for the assessee to accept for making such donation to a sister concern trust. This obviously shows ... trust for religious or charitable purposes, was that the business activity was not undertaken by the respondent in order to advance any object of general
principal divisions: trust for the relief of poverty, trusts for the advancement of education, trusts for the advancement of religion, and trusts for other purposes ... genuineness of the activities of the Trust or Institution and to examine the object of the Trust or Institution. Once the CIT has not doubted
wholly charitable institution and has ever continued as such. It is pointed out that one of the objectives of the Childs Trust is to provide
exemptions Under Sections 11 and 12 in respect of a charitable or religious trust or institution is available only if certain conditions specified in that ... trust/institution in the prescribed form and manner to the CIT. The CIT on receipt of such application shall satisfy himself as to the charitable
further contended that the voluntary contribution received by a trust created wholly or partly for charitable or religious purpose or by an institution established wholly ... assessee's case may fall within the definition of charitable trust because the charitable purpose includes relief of the poor, education, medical relief
