charitable" trust and the
provisions of section 13(1)(b) of the Act apply to a trust which is only a
charitable trust ... held not to be objects of
a public charitable nature, the trustee shall not carry out such object or
objects as if the same
earlier activities of the trust were of religious
nature and the trust now intends to modify its objects to other
charitable activity such as Education ... change in the objects of the trust that the
nature of the activity of the trust will be of charitable in nature, e.g.
education
belongings and savings to
establish this trust. The trust works towards skill development, tree
plantation, and various charitable activities for the poor.
Challenges Faced: Being ... creates undue hardship and goes against the trust's
3
ITA No.1887/PUN/2024
charitable objectives.
Request for Relief:
We humbly submit that
only expected to
examine and satisfy himself that the objects of the trust are charitable
and its activities are in furtherance of the charitable ... Commissioner is bound to consider whether the objects of the
Trust are genuinely charitable in nature and whether the activities
which the Trust proposed
principal purpose
or object for which it is established, and nature of activities actually undertaken
by it in conformity with charitable object/purpose ... charitable objects(in the
ITAT-Pune Page 26 of 66
Ashwini Sahakari Rugnalaya & Research Centre
ITA No. 714/PUN/2018
absence of charitable object
Sarvodaya Charitable Trust v. ITO 125
taxmann.com 75 (Gujarat), the High Court held that where assessee, a
public charitable trust registered under section ... object
of proviso to section 12A(2) is to liberally grant the benefit of
registration when the trust is otherwise engaged in genuine charitable
activities
objects and activities are charitable in nature. The ld.CIT(E) after
examining the objects and activities of the Trust, granted
18
ITA No.1012 ... objects were charitable in nature in the earlier years and in the year
in which registration u/s 12AA was granted, the existence of trust
genuine trust. In this case, assessee
is a Charitable Trust. It has not been alleged by Revenue that
assessee's activities/objects ... objects and activities are charitable
in nature. The ld.CIT(E) after examining the objects and activities
of the Trust, granted registration u/ sec.12AA
case are that the assessee is a
charitable trust engaged in the charitable object of establishing and
operating centres for educational teaching and training ... Tradition of Sayagji
U Ba Khin and allied activities. The assessee trust had received
provisional registration u/s 12A of the Act vide certificate dated
case are that the assessee is a
charitable trust engaged in the charitable object of establishing and
operating centres for educational teaching and training ... Tradition of Sayagji
U Ba Khin and allied activities. The assessee trust had received
provisional registration u/s 12A of the Act vide certificate dated
