that the CIT did appreciate the objects of the trust as the
objects of the trust is charitable in accordance with section ... Representative submitted that in pursuance of the
objects of the Trust, the Trust carried out various charitable activities including
running the gaushala, dispensary
Trust are charitable in nature and that since Trust deed is not registered as reported by JCIT on enquiry, the trust is not liable ... object of Section12AA of the Act to examine the genuineness of the objects of the trust and not the income of the trust for charitable
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
these circumstances, the assessee cannot be
considered as a trust engaged in charitable
activities. The objects of the trust have been violated
in a wholesome
nature and such
objects are not wholly charitable. He also held that where there are
charitable and non-charitable activities, one has to look ... trust or charitable organization applies its income for
charitable purposes, but does not have registration u/s 12A of the
Act, such trust or charitable
information
from the trust or the institution in order to satisfy himself that the
objects of trust are charitable and also about the genuineness ... some of the objects
are not charitable in nature. The assessee till date has not identified
the primary objects which the trust wants to undertake
information
from the trust or the institution in order to satisfy himself that the
objects of trust are charitable and also about the genuineness ... some of the objects are not charitable in nature. The assessee till
date has not identified the primary objects which the trust wants to
undertake
that assessee trust is carrying on both charitable and
religious objects. The main objective of the assessee-trust is
to promote education, both in schools ... having both
charitable and religious objects, that the applicant
trust is thus a trust with mixed objects, is meant
3
ITA.No.1104/Hyd/2013
eligible.
If the objects of the "Authority" is charitable as public utility then the benefit being a charitable trust is eligible ... primary or predominant object of an institution is charitable, any other object which might not be charitable but which is ancillary or incidental
erred in concluding that donations given for
charitable activities . as per the objects of the trust are not genuine and
thereby canceling the registration. Proof ... objects of the trust were as per clause (3) of the Trust Deed and it is
an accepted fact that the said objects were charitable
