objects of the trust and
the powers of the trustees and held that though the objects as per the trust deed
were undoubtedly charitable, clauses ... carried on by the trust are utilised by the trust for the purposes of
achieving the objectives of the trust, then the business should
name of the Trust, namely P.Iya Nadar Charitable Trust. The Trust was registered on 20.8.1956. The following are the objects of the Trust ... various objects of the Trust. The match factory, which was given to the Trust on 01.10.1980, was leased out by the Trust
amount claiming that the nature of the trust was
'Public Charitable Trust' with the objective of promotion of Punjab,
Punjabi and Punjabiat ... main or primary objects are distributive, each and every
object must be charitable in character to enable the trust or the
institution to be held
even though the trust not entitled to claim exemption since the trust has twin objectives which are both charitable and religious in nature?
2. Whether ... income of the Trust. Therefore, the said provision would be applicable to both the Trusts established with the object of charitable as well as religious
other object
of general public utility has not been made non-charitable, it continues to be
charitable however in case the object is advanced while ... aims of the trust. Addressing
the background of the trust the facts leading the creators of the trust whose aims
and objects have continuously been
such objects.
Therefore, the object of Section 12AA of the Act, is to satisfy by Commissioner
about genuineness of activities and objects of trust/Samiti ... object of the Society, to see
that the objects are not against public policy and they are, in
effect, the objects for charitable purposes
From the aforesaid objects of the Trust and other Objects as mentioned in the Trust
Deed which are Charitable in nature it is evident that ... charitable trust are categorized by section 13(1) in three categories namely (1)
private religious trusts; (2) charitable trusts and; (3) trusts which are carrying
assessee trust. Though apparently on consideration of objects of the
assessee trust, we find that same may be educational or charitable in
nature ... himself about the genuineness of activities and the charitable
nature of the objects of the assessee trust. The scope of his power is
limited
trust deed, as it
originally existed, had both charitable and non-charitable objects. The
trust deed did not grant any authority to the trustees ... that where the incidental objects of carrying on business have been
converted into main objects and the main objects of charitable purpose
have not been
trust are charitable and some of the objects can be termed as
non charitable then such a trust will not be covered ... proviso to section 2(15)
if the object of the trust is advancement of any other object of
general public utility then the activity
