that the CIT did appreciate the objects of the trust as the
objects of the trust is charitable in accordance with section ... Representative submitted that in pursuance of the
objects of the Trust, the Trust carried out various charitable activities including
running the gaushala, dispensary
Trust are charitable in nature and that since Trust deed is not registered as reported by JCIT on enquiry, the trust is not liable ... object of Section12AA of the Act to examine the genuineness of the objects of the trust and not the income of the trust for charitable
accordance with the objects of the trust. Thus, even if the trust is a genuine one i.e., the objects are genuine, if the activities ... genuineness of the trust, or as to the activities of the trust not being in accordance with the objects of the trust, the question
these circumstances, the assessee cannot be
considered as a trust engaged in charitable
activities. The objects of the trust have been violated
in a wholesome
information
from the trust or the institution in order to satisfy himself that the
objects of trust are charitable and also about the genuineness ... some of the objects are not charitable in nature. The assessee till
date has not identified the primary objects which the trust wants to
undertake
information
from the trust or the institution in order to satisfy himself that the
objects of trust are charitable and also about the genuineness ... some of the objects
are not charitable in nature. The assessee till date has not identified
the primary objects which the trust wants to undertake
nature and such
objects are not wholly charitable. He also held that where there are
charitable and non-charitable activities, one has to look ... trust or charitable organization applies its income for
charitable purposes, but does not have registration u/s 12A of the
Act, such trust or charitable
concept known as "charitable religious trust." According
to him, trust has to be either wholly religious or wholly
charitable. Otherwise ... other object
of general public utility. The objects as enumerated
above held on by the assessee trust are charitable
within the meaning of section
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 as contained in the said trust deed, it is noticed
that the applicant trust intends to pursue both religious
and charitable objectives. In this ... 2013
Sri Kodandarama Trust
=============================
1) CIT v. Jaipur Charitable Trust (81 ITR 1) (Del).
2) Zenith Tin Works Charitable Trust
