held that as long as the objects of the trust are charitable in character and purposes mentioned
in Form No.10 are for achieving ... achieving the objects of the trust, and
that the purposes as well as objects, are both charitable. Merely because more than one
purpose has been
entitled to
claim that its object is charitable purpose. In such a
case, the object of 'general public utility' will be only ... generalization is possible. Assessees, who
claim that their object is 'charitable purpose' within
the meaning of Section 2(15) , would be well advised
trust deed, the main objectives
of the trust are to promote, setup, run, maintain and help
charitable institutions, educational institutions, human resource
development institutions ... Bang/2023
Shri Shridevi Charitable Trust, Tumkur
Page 7 of 50
objectives of the Trust. Such diversion of trust receipts for personal
benefits
that the assessee trust was constituted
under the Deed of declaration of Trust dated 13/11/1991 with the
charitable object of imparting education. Soon ... that the assessee trust was constituted
under the Deed of declaration of Trust dated 13/11/1991 with the
charitable object of imparting education
object of the
activity, the purpose, though an object of general public utility, would
cease to be a charitable purpose. But where the predominant object ... trust, the mere fact that the activities of
the trust yield profit will not alter the charitable character of the
trust
object of the
activity, the purpose, though an object of general public utility, would
cease to be a charitable purpose. But where the predominant object ... trust, the mere fact that the activities of
the trust yield profit will not alter the charitable character of the
trust
private trust and not a public charitable trust, he
submitted that assessee is registered u/s. 12AA as public charitable trust with
substantive evidence ... done for
charitable purpose. The amended objects clarify that such amended objects do not
change the basic objects of charitable nature. Therefore we find that
charitable purposes is very thin and no watertight
compartment between the two activities can be established.
Unless the objective of the charitable trust in question ... appellant-trust qualifies to be a charitable
trust as well. Accordingly, it is to be allowed the status of a
religious and charitable trust
charitable purposes is very thin and no watertight
compartment between the two activities can be established.
Unless the objective of the charitable trust in question ... status of a
religious and charitable trust."
24. Moreover, the assessee-trust has carried on other
charitable activities in the nature of relief
assessee is a public charitable trust created under a Deed of Trust
dated 8th July 2021. The Trust was formed by Sri S Shyamsundar ... appellant-trust qualifies to be a charitable trust as well.
Accordingly, it is to be allowed the status of a religious and
charitable trust
