only based on
objects of the trust, but also on genuineness of activities of the trust. Though
the trust objects are charitable in nature ... considered as charitable purpose, though the nomenclature states
that the trust is charitable trust. Though the trust is registered as public
charitable trust, in reality
Swami Omkarananda Saraswati Charitable Trust is a
charitable trust, which came into existence on 31S| March, 1989 with the
predominant object of establishing and developing ... assessee trust has granted donations
to trusts having common trustees is wholly misconceived and
ignoring that all the aforesaid trusts have charitable objects and
also
charitable trust giving donation to inter charitable trust. It was
submitted that it is a well settled position that when a charitable donation amount ... charitable trust to another for utilization
by the donee trust towards its charitable objects is proper application of income for
charitable purpose in the hands
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
incidental to the attainment of the objects of the trust because the object of the trust was charitable in nature, but remained only in printing ... published by a trust, viz., Ideal Publication Trust, Silver Hills, Calicut. Ideal Publication Trust has been already held as a charitable trust by the Tribunal
incidental to the attainment of the objects of the trust because the object of the trust was charitable in nature, but remained only in printing ... published by a trust, viz., Ideal Publication Trust, Silver Hills, Calicut. Ideal Publication Trust has been already held as a charitable trust by the Tribunal
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
held under trust wholly for charitable or religious purposes. Section 11(l)(b) , regarding partly charitable trust, is applicable to such trusts only which ... seen is whether the objects are charitable in nature and the income is applied for the objects of the trust. This view finds support from
argument that the assessee was set up as a charitable trust
with the following predominant objectives, which have been carried out over
the years ... that the aforesaid proviso does not apply to a trust/
institution engaged in the charitable object of providing relief to the poor, imparting education
12AA only object of trust has to be seen, it cannot
examine that trust was not utilizing its income for charitable purposes.
8. Referring ... trust could be ascertained. From perusal of cl.
(3) of the trust deed we find that the objects of the trust are charitable in nature
