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
outside the scope
of its objects. If it is within the objects of the charitable
trust, then there is no reason ... outside the scope
of its objects. If it is within the objects of the charitable
trust, then there is no reason
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
long as they re-circulate such earnings for
charitable objectives and thereby further promote the charitable purpose. The
conditions which are required to be fulfilled ... charitable purpose" but also there is no object of the society which is
beyond the scope of "charitable purpose". Whatever income
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
legal implication or object of respondent-trust as contained in trust deed. Words "other objects of "general public utility" were considered ... would be charitable purpose. If primary or predominant object of an institution is charitable, any other object which might not be charitable but which
that the appellant is a charitable trust
settled vide Trust Deed dated 1.02.2001 for the
predominant charitable object of imparting education.
The appellant-trust ... Krishan Kulwant Rai Charitable Trust' and
subsequently, the name of the trust was changed to
IILM Foundation vide amendment of Trust Deed dated
26th
show any fundamental deviation from the original charitable
activities to non-charitable activities. The assessee's object to promote the cricket in State ... registration granted by the Ld. CIT as predominant object of the trust is charitable and
substantial revenue generated is incidental to the main object
facts after analysing the objects of the trust that the respondent- trust is a public religious trust and its objects are solely religious in nature ... those objects could be either charitable or religious in nature or both charitable or religious in nature. Apparently, one of objects of assessee trust
object of the assessee
trust and incidental to the objects of the trust. Further, we note that the
assessee has not carried out any charitable ... object except giving donation to another charitable trust. Giving
donation to another charitable trust can amount to an activity of general
public utility only
