Trust, Sangrur
how these activities were charitable in nature. The Assessee submitted
that the objects / activities of the trust were to bring about
improvement ... objects/activities of the Assessee MIT
were commercial in nature, and not charitable; and that a charitable
institution provides services for charitable purposes free
registering authority is bound to consider whether
the objects of the Trust are genuinely charitable in nature and whether the
activities which the trust proposed ... with the objects of the Trust. The only requirement for granting the
registration is that the object of the society should be charitable in nature
Exemption)
never objected to the charitable nature of objectives and genuineness of
the activities of the Trust while denying the registration u/s 12AA ... 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
pursuing the charitable objects for public at large but is restricted to
people of village Balluana only. The other stated charitable objects are
merely ostensible ... that the activities carried out in lieu of the
objects of the trust were charitable in nature and in consonance to the
objects
objects of applicant trust that the object Nos. A-
1,2,3, mentioned in the MOA/Deed are having elements of
commercial/business nature:-
Object ... cannot be deducted that the
trust will carry out charitable activity on this object.
Object No. (3)
''..... Supporting learning programs including vocational training
other object of general public utility by virtue to
proviso, would be excluded from the definition of charitable trust.
However, for the application ... entitled to
claim that its object is charitable purpose. In such a case, the object
of general public utility will be only a mask
essential that the income of the trust is
applied for charitable objects. A charitable trust or institution is required to
apply at least ... corporations, boards, trusts authorities, etc. may
be involved in promoting public objects and also in the course of
their pursuing their objects, involved or engaged
charitable. The Hon'ble Apex Court held that if
primary or dominant purpose of a trust or institution is
charitable, then any other object ... applied is, whether the main or primary object of the trust is
charitable or not. It is an undeniable that under the Income
trust,
the mere fact that the activities of the trust yield profit will not alter
the charitable character of the trust. The test ... achieving objects of the trust and
therefore, the same is applied for the attainment of the object of charitable
purpose of the trust
charitable activity of providing relief to the poor
especially in rural areas. The objects of the assessee as per the
trust deed, is as under ... 12AA as a Public
Charitable Trust has not been cancelled by the authorities below.
The objects of the trusts has been listed herein above
