objects and activities of the trust fell objects and
activities of the trust fell within the first limb of the
definition of charitable purpose ... being a mixture of
charitable and non-charitable objects, could not be treated
to be creating a public charitable trust.
In the meanwhile the Settlor
trust property is held in trust for objects and purposes within India. He also submitted that the objects of the trust are indubitably charitable ... objects of the trust, the order of the Chief Judge cannot be read as changing the objects of the trust.
The next decision relied upon
trust for religious and charitable purposes as its objects Nos. (i), (ii), (iv) and (vi) are not charitable objects. The appeal filed by the assessee ... objects beneficial to a section of the public can also constitute a charitable purpose, the assessee is a religious and charitable trust entitled to exemption
Tribunal has found as a fact that the real objects of the trust are charitable and that items ... which enable the trust to carry on business, are meant merely to enable the trust to carry on its charitable objects in a more effective
trust was created by an instrument of trust executed on January 24, 1944. The assessee claims to be a religious and charitable trust. The objects ... trust or relatives or concerns controlled by them.
22. Now, the question is whether the donations made by the assessee-trust to other charitable trusts
Section 11 provides for exemption of income which is applied for charitable purposes. Section 12 is in the nature of an explanation to Section ... properly filled up. He may also see whether the objects of the trust are charitable or not. At this stage, it is not proper
under trust, but opined that it is not held under trust for a charitable purposes. The Tribunal noticed that none of the objects ... even if, for any reason, the Corporation s treated as a charitable trust, still it would not be entitled to claim exemption with respect
could be regarded as a charitable object. Examining the above aspect, the court observed that (p. 857) :
"... the object beneficial to mankind or humanity ... true that the basis of holding a trust for the benefit of animals as a goods charitable trust is that it falls within the fourth
Kowtha held on September 7, 1980. This shows that Mani raised several objections and asked for several clarifications regarding the functioning of the company, which ... other party is. Donations to a charitable trust purchase of certain materials were also objected to.
Exhibit A-25 is the minutes of the general
objects of a trust is to provide monetary help for marriages or sacred thread ceremonies, the trust is rendered non-charitable or non-religious
