from religious and charitable trusts has taken
effective measures to minimise misuse of trust funds. As a result, a
charitable trust loses tax exemption ... accomplishing its objects.” The
same judgment also stated that:
“if the object of the trust is advancement of an object of general public utility
passes a sum of money to another charitable trust for
utilization by the donee trust towards its charitable purposes, and that it shall ... medicinal products is not the object of
Hamdard in terms its Trust Deed. Not only are Hamdard‟s objects charitable
but the activities are also
pursuing the objects other than education.
( Vanita Vishram Trust v. Chief CIT , [2010] 327 ITR 121 (Bom)). Even if one of
the objects enables ... institutions established for charitable purposes and trusts including any other legal
obligation or institution being solely for public religious purposes and charitable
purposes, could
PUBLIC
CS(OS) No.1931/2008 Page 1
charitable trust (hereafter "the trust"). The trust comprised of Kulwant Rai, (father of
Anil ... that the Defendant
Nos. 2 to 9 have sidelined the charitable objectives of the trust, and are providing
education to mainly elitist sections
objectives
of the trust or the institution is, surely, a business which is
incidental to the attainment of the objectives of the trust ... issue of similar registration of
charitable trusts under section 12A of the Act, held that if the objects are
per se charitable, the Revenue
stated that the
means and objects, for which the Trusts were set up, were clearly charitable. Learned
counsel also relied upon the minutes ... clearly showed that the
said Trust was granted land on the basis of its aims and objectives which were
charitable and to provide treatment
part of the
main object of the trust but rather necessary for it to attain its charitable
objectives.
Analysis and Findings
8. During the relevant ... activities to determine whether they are
charitable in nature, relatable to trusts or societies with general public utility
objectives. The court then recorded its findings
operation of assets as the subject matter of trust. Learned counsel emphasized that
the objects spelt out in Clauses 44 to 46 of the Deed ... public, though they were charitable within the meaning of taxation law
or even could be regarded as objects of trust generally, they could
properly filled up. He may also see
whether the objects of the trust are charitable
or not. At this stage, it is not proper ... objects of
the trust have to be taken into consideration by the
authority and the objects of the trust could be read
from the trust
Date: 2022.11.03
16:49:48 IST
Reason:
to charitable trusts which engage in activities that further objects of general public
utility. The activities and cases
