Tribunal.
From the object of the trust it cannot be said that the object and purpose of
establishment of trust was not genuine and that ... examine the
genuineness of the objects of the Trust, but not the income of the Trust for
charitable or religious purposes. The stage for application
such public charitable Trusts, temples, etc., for poor feeding and also
to offer donations to such Public charitable trusts with similar
objects.
(b) To arrange ... other trusts, temples, etc., for poor feeding and also to offer
donations to such public charitable trusts with similar objects.
(c) Likewise to allot funds
effect with a
view not to affect genuine charitable trusts and societies carrying
on genuine charitable objects in the earlier years and substantive
conditions stipulated ... disputed by the department. The objects
of the Trust are for the charitable purpose within the meaning of
15
ITA Nos.128/Viz/2012
finally submitted that the objects of the assessee
trust are laid down in the trust deed dated 08.03.2016 and are
charitable in nature within ... unrelated) registered/recognized charitable
institutions having valid exemption on similar charitable activities as
enshrined in the objects of the Appellant Trust. Further the trust
referring the original
trust deed. Combined reading of the original trust deed and supplementary
trust deed shows that the objects in the case ... charitable trust created for carrying out charitable activities
besides the regular religious activities. Ld.AR further argued that the Trust
was originally a religious Trust
also wrongly concluded that the aims &
objects of the trust are not of charitable nature.
3. That the Ld. Commissioner of Income Tax (Exemptions ... ITAT, Delhi Bench in the case Saraswati Devi
Educational & Charitable Trust vs. CIT, ITA No.4641 & 4642/Del/2011.
Further submitted that
subsisting and wrongly holding that the
Appellant Trust was not having any primary objective of charitable
nature and that its activities are commercial activities ... most has not spent income on the
object of me trust mid that the trust is set up mainly for the benefit
of their members
seen that through the object of the trust
of promotion of sports' is charitable, however, its activities-The
ACA element of profiteering. Therefore ... objects of the trust."
6.4 Page 9 para2 "From the discussion, it is clear that the ACA
is not acting as a charitable
that the Ld. CIT(E) has neither objected to
the objects of the trust which are charitable and CIT(E) has never
doubted the genuineness ... objects of the society. In the
present case the Ld. CIT(E) has not doubted the objects of the society
which undoubtedly are charitable
Vizag/2017
Mattapalli Chalamayya Charitable Trust, Visakhapatnam
undertaken much activity in accordance with the objects. The precise
reason given by the Ld. Commissioner reads ... Vizag/2017
Mattapalli Chalamayya Charitable Trust, Visakhapatnam
observed that so long as the objects are charitable in nature,
registration u/s 12AA
