create a public charitable trust as seen from the preamble
and cl3(k) of the original trust deed and the charitable objects referred ... that as the original objects had since
been achieved, new objects substituted for them. The new objects are
purely charitable.
•(v) Pg 61 para
accordance with the objects of the trust. Thus, even if the trust is a genuine one i.e., the objects are genuine, if the activities ... genuineness of the trust, or as to the activities of the trust not being in accordance with the objects of the trust, the question
Trust reported in (2012) 206 Taxman 69 and submitted that there was no bar in granting registration though the Trust having objects of both charitable ... income of the Trust. Therefore, the said provision would be applicable to both the Trusts established with the object of charitable as well as religious
granting registration to trust, even if the trust has
both charitable as well as religious objects. The operative portion of
3/8
http://www.judis ... income
of the Trust. Therefore, the said provision would be
applicable to both the Trusts established with the object of
charitable as well as religious
appreciating that the amount given by the
appellant trust to another charitable trust with
similar objects for carrying out the object of the
other trust ... trust with similar
objects for carrying out the object of other trust could not be considered as
investment or parking of funds of the trust
filed by such trust/institution
are limited to the aspect of examining whether or not the
objects of the trust are charitable nature.
The revenue ... does not dispute the fact that the objects
of the trust are religious and charitable in nature. If such
be the factual position, the learned
objects of the Trust to be not charitable.
The settled legal position is that while granting registration to a charitable
institutions/Trust ... aspect of examining whether
or not the objects of the trust are charitable in nature. Admittedly, in the instant
case
without appreciating the
definition of charitable purpose under Section
2(15) and its proviso with respect to object of
public utility ? And
ii. Whether ... Section 11 by holding that the assessee is
running the trust with charitable objects without
appreciating the nature of receipts and expenditure
which
public trust of a charitable and religious nature from being subjected to harassment by suits filed against them. Public trusts for charitable and religious purpose ... special nature, which presupposes the existence of a public trust of religious or charitable character. When the plaintiffs do not sue to vindicate the right
assessee is as hereunder:
The assessee is a Public Charitable Trust having its main object of
running and operating Educational Institutions, formed vide Deed ... bring on record cogent materials/evidence to establish that the
trust/charitable institution is hit by provisions of Section 13 of the Act. As
noted
