derived from
the property held for charitable purpose is applied other than for the
objects of the charitable trust or institution. Hence, so long ... income "for objects other than the objects
20
ITA Nos. 743 & 744/Mum/2025
of the charitable trust or institution" falling within
objects
of the respondent-trust as contained in the trust deed. It is only
the objects of a trust as declared in the trust deed ... facts after
analysing the objects of the trust that the respondent trust is a
public religious trust and its objects are solely religious in nature
Trust and found that the objects of the Trust which are prescribed under clause 4 almost all the objects are in the nature of charitable ... from the properties, should be applied solely for charitable purposes. The trust was a valid charitable trust."
9 The facts in the present case
also be regarded as other objects equally charitable. According to the learned counsel, these objects though by themselves charitable have also to be understood ... nature of the trust. The Charity Commissioner would not have recognised the institution under the Trust Act unless the objects were charitable. For the purpose
Departmental Representative submitted further that the Trust Deed had several objects but the Trust was carrying out only object No. (iv) relating to publication ... other objects of the trust, though they have been referred to and, therefore, we hold that the objects of the trust, as a whole, were
fees
collection from the objects of the trust is less than its expenditure
incurred towards object of the trust and assessee has incurred huge
deficit ... assessee
is a public charitable trust registered under Bombay Public Trust Act,
1950 in the year 1953 with the object of promoting sports activities
objects of the Trust.
The registrar raised certain observations and asked the Trust to
modify few clauses and objects. Accordingly, the objects of the
Trust ... main object
and ancillary object of the Trust. All the objects of the Trust
were pertaining to education and essence of all objects
objects are
regarding education and from sub-clause (l) to (m) the object is providing
medical facilities. In sub-clause (n) the charitable object ... objects for accumulation of unspent income out of 19
objects mentioned in the trust deed and it was the case of revenue that
the objects
public and charitable trust.
3. The facts in brief are that the assessee trust was
constituted vide trust deed dated 18.09.2015 which ... under:
"the trust is not a religious trust in nature. The object of the trust
predominantly is of charitable nature for the public
trust,
Mrs. Tarabai Ramhari Dhote Public Charitable Trust with Dr.R.K.Dhote
Public Charitable Trust and there were no changes in the objects ... constituted two
trusts namely, Mrs. Tarabai Ramhari Dhote Public Charitable Trust and
Dr.R.K.Dhote Public Charitable Trust. Both the trusts were registered
under
