does not mean that either the objects were
not charitable or the assessee was not a charitable trust.
There is no prohibition for a charitable ... objects of the trust have to be
taken into consideration by the authority and the
objects of the trust could be read from the trust
learned CIT grossly erred in holding that
the trust has twin objects both charitable and
hence the trust cannot be allowed the benefit of
registration ... trust was created on 12.7.2007. A copy of the
trust deed was also filed. The objects of the trust are
found to be charitable
charitable activities' with a certitude that surplus
so generated out of commercial activity are utilized for the charitable
objects of the Trust/Society ... Trust and any profits of any business/commercial activity carried out
by the Trust which is incidental to the objects of the Trust/Society
objectives.
vii. The activities of the Trust will be confined to the
Indian Territory only. And the activities of the
Trust will be purely charitable ... such other charitable institutions
with similar objects for the benefit of the general
public.
First two objects of assessee-Trust show that it was established
Trust. The ld. CIT found
that the activities done by the Trust are admixture of both religious
and charitable ones. The Trust was running ... trust was
created on 12.7.2007. A copy of the trust deed was also
filed. The objects of the trust are found to be charitable
trust was
created on 12.7.2007. A copy of the trust deed was also filed. The
objects of the trust are found to be charitable ... cannot render the objects of
the trust as not charitable in nature. Consequently, we direct the ld.
CIT to grant registration to the assessee-trust
motive which are consistent with the
above objects and are not inconsistent with the object
of the trust being promotion of education.
n) The moneys ... expenditure for
effectively pursuing the educational objects. Education per-se
is charitable purpose. The same would remain charitable
irrespective of generation of surplus. There
conclude that if the objects are religious in
nature and the trust is not for charitable purpose, the assessee
will not be eligible for approval ... activities are not being carried out in accordance
with the objects of the trust.
5. In the present case, the assessee is carrying
private
institution such donation cannot be said as money spent
towards charitable objects. As there is always a
possibility of misutilisation of such donation ... trust is established with the object of rendering
services in the field of medical relief. The object of the assessee
trust as such, therefore
Tribunal has allowed registration to the trust.
3. The case of the ld.AR appearing for the assessee-trust is that
the Tribunal, vide ... According to him, a trust can be registered u/s 12AA of the
Act even if its objects are charitable as well as religious
