been applied, other than for the objects of the trust or institution; or (b) the trust or institution has income from profits and gains ... objectives; or (c) the trust or institution has applied any part of its income from the property held under a trust for private religious purposes
enactments in States; or (e) a public religious or charitable trust registered under the Trust Act, 1882 ( 2 of 1882 ) or the Wakf ... objectives of the applicant in case the applicant is an autonomous body, registered society or charitable trust; (b) the applicant has a feasible and time
Section 012 in The Charitable and Religious Trusts Act, 1920
012.
Statement of Objects and Reasons.-The Religious Endowments ... registration of all, charitable trusts, exceeding a certain value and for the annual audit of the accounts of such trusts, by auditors approved by Government
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
paid to any trust or institution registered under section 12AA [or section 12AB] or to any fund or institution or trust or any university ... year in which such trust or institution was dissolved. (4) For the purposes of this section "property held under trust" includes a business undertaking
trust administered by him; and (b) with the sanction of the High Court on such religious, charitable and other objects and on such improvements
including rights of management or control or any other rights whatsoever; (15) "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation ... other object of general public utility: Provided that the advancement of any other object of general public utility shall not be a charitable purpose
alleged breach of any express or constructive trust created for public purposes of a charitable or religious nature, or where the direction of the Court ... allocated to any particular object of the trust; (f) authorizing the whole or any part of the trust property to be let, sold, mortgaged
which may be connected with any such security; (h) undertaking and executing trusts; (i) undertaking the administration of estates as executor, trustee or otherwise ... making payments towards insurance; subscribing to or guaranteeing moneys for charitable or benevolent objects or for any exhibition or for any public, general or useful
death"; (17) "public charitable purpose" includes relief of the poor education medical relief and the advancement of any other object of general public utility ... administration; (19) "settled property" means property which stands limited to, or in trust for, any persons, natural or judicial by way of succession, whether
