2012
Suvasini Charitable Trust
Aksharsham Mandir Complex (owned by BAPS
Swaminarayan sanstha, a public charitable trust registered
under Bombay Public Trust Act, 1950 and registered ... 2012
Suvasini Charitable Trust
activity done by Suvasini Charitable Trust and the definition
of the Sec. 2(15) which includes charitable purpose included
as under
charitable nature
of the trust. In fact, the objects of the trust as declared in the trust deed, were all
charitable objects and there ... trust. That itself brings the trust into existence with charitable
8
ITA No.647/Kol/2013
M/s. Broadway Charitable Trust.
objects. Moreover, there
trust was also settler of the trust and
3
ITA Nos. 6201& 6202/Del/2013
IME Trust
in financial years 2012-13, the trust ... given any adverse findings in respect of
either the charitable objects of the trust or about the genuineness of the activities
and the Commissioner
donation or otherwise other
Trusts or institutions having similar object or objects or may
amalgamate the Trust or the Trust Funds of these presents ... taking into account
the aims and objects of the Trust, held that the Trust was a charitable
institution and was entitled to registration under section
Improvement Trust ignoring the facts altogether that
Batala Improvement Trust is a charitable trust as
registration u/s 12AA has been granted ... assessee had applied its entire income for the charitable objects of the
trust, which fact has illegally not been taken into consideration
object of the general public utility is not
in terms of the objects of the trust and that the objects are in the
nature ... 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
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
business
activities are incidental to the attainment of its objective. The
charitable or religious trust will no longer lose complete exemption
from income-tax. However ... thought
to the effect "However, if the object of the trust is advancement
of an object of general public utility and it carried
business
activities are incidental to the attainment of its objective. The
charitable or religious trust will no longer lose complete exemption
from income-tax. However ... effect "However, if the object of the trust is advancement
of an object of general public utility and it carried on any
activity
trust for the cause of appellant trust only,
that entire receipt was utilised by appellant trust for the purpose of
object of the trust, that ... objects of the assessee-trust
came to the conclusion that the assessee was a public religious trust
as the objects of the trust were wholly
