objects have never been held to be non-charitable in nature and there is no change
in the objects of the trust. Further, a perusal ... charitable
trust would eventually benefit the members of the society. If the constituent
of the trust engage in some genuine charitable activity which may benefit
Thus the predominant objects of the trust are purely religious in
nature. The trust, however, has been mentioned as 'charitable' in the
present ... been
granted to a charitable trust u/s 12AA of the Act, the question whether the
assessee-trust is for charitable purpose or not itself
been
applied, other than for the objects of the trust or institution; or
(b) the trust or institution has income from profits and gains ... trust in order to generate evidence
15
ITA No.1130/PUN/2024
M.M. Patel Public Charitable Trust
in favour of the assessee trust
trust deed he was of the
opinion that the trust is not a public charitable trust established with an aim / object
of conducting charitable activities ... private trust as per the trust deed. Therefore, the trust
cannot registered under the IT Act . As such the trust is found to be
involved
which were not in accordance with
the objects specified in the trust deed and the spirit of charitable activity.
Moreover, there were strong evidences gathered ... been applied, other than for
the objects of the trust or institution; or
b) The trust or institution has income from profits and gains
donee trusts
should be similar to the charitable objects of the donor trust, to ensure
that donations serve the intended ... charitable objectives as provided in
the trust deed of the donor trust i.e. the assessee. However, no such
documentary evidence like trust deeds
instant case, the assessee is a charitable trust
12
ITA No.1230/PUN/2024
Shri Ganesh Serva Seva Sangha Shripur
registered u/s.12AA ... expenditure towards objects of the trust
and other charitable objects totalling to Rs.4,23,320.03 leaving
behind surplus
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
align with the stated
objectives of the trust as outlined in its deed. While the trust's objectives
primarily focus on assisting the poor ... support as outlined in the trust's objectives, the trust could've carried
out some of these charitable activities. However, the same
align with the stated
objectives of the trust as outlined in its deed. While the trust's objectives
primarily focus on assisting the poor ... support as outlined in the trust's objectives, the trust could've carried
out some of these charitable activities. However, the same
