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
from religious and charitable trusts has taken
effective measures to minimise misuse of trust funds. As a result, a
charitable trust loses tax exemption ... accomplishing its objects.” The
same judgment also stated that:
“if the object of the trust is advancement of an object of general public utility
passes a sum of money to another charitable trust for
utilization by the donee trust towards its charitable purposes, and that it shall ... medicinal products is not the object of
Hamdard in terms its Trust Deed. Not only are Hamdard‟s objects charitable
but the activities are also
trustees of the assessee. The object
of the society was charitable and similar to the objects of the assessee
trust. The assessee provided the funds ... objects pursued by the assessee
fall within the said definition. Even if the objects of a trust satisfies the
definition of "charitable purpose
pursuing the objects other than education.
( Vanita Vishram Trust v. Chief CIT , [2010] 327 ITR 121 (Bom)). Even if one of
the objects enables ... institutions established for charitable purposes and trusts including any other legal
obligation or institution being solely for public religious purposes and charitable
purposes, could
into collaboration agreements
with Sant Bhagat Singhji Maharaj Charitable Hospital and Om Indu Jain
Charitable Trust for running satellite hospitals with profit motive; thirdly,
that ... make the hospital inconsistent with
its charitable objects. Likewise, the petitioner's providing medical facilities
on wholly charitable, or partly subsidized basis to some
PUBLIC
CS(OS) No.1931/2008 Page 1
charitable trust (hereafter "the trust"). The trust comprised of Kulwant Rai, (father of
Anil ... that the Defendant
Nos. 2 to 9 have sidelined the charitable objectives of the trust, and are providing
education to mainly elitist sections
objectives
of the trust or the institution is, surely, a business which is
incidental to the attainment of the objectives of the trust ... issue of similar registration of
charitable trusts under section 12A of the Act, held that if the objects are
per se charitable, the Revenue
stated that the
means and objects, for which the Trusts were set up, were clearly charitable. Learned
counsel also relied upon the minutes ... clearly showed that the
said Trust was granted land on the basis of its aims and objectives which were
charitable and to provide treatment
business is incidental to the attainment of the objectives of the trust and; (b) the trust
or institution maintains separate books of accounts in respect ... predominant object of
the activity, the purpose, though an object of general public utility would cease to be a
charitable purpose. It was held
