only based on
objects of the trust, but also on genuineness of activities of the trust. Though
the trust objects are charitable in nature ... considered as charitable purpose, though the nomenclature states
that the trust is charitable trust. Though the trust is registered as public
charitable trust, in reality
charitable trust giving donation to inter charitable trust. It was
submitted that it is a well settled position that when a charitable donation amount ... charitable trust to another for utilization
by the donee trust towards its charitable objects is proper application of income for
charitable purpose in the hands
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
assessee,
albeit in many cases through other similarly placed
charitable Trusts, having charitable objects particularly of
the first three limbs ... object for which it was established. According to
the Ld. counsel, the Assessing Officer cannot say that the object of
the trust is not charitable
seen by the CIT (E) which are the objects of the trust being
charitable in nature and the genuineness of activities. There is no requirement ... charitable trust, how can the
7 ITA Nos. 6527 & 6528/Del/2016
activities of the trust become not charitable with this act. The fact
five trustees. The main objects of the
Trust as given in the deed are as under: -
Main objects of the Trust are:
In furtherance ... objects' of the Trust as well
as genuineness of its activities; and if the assessee trust's
'objects' are charitable
Traders Pvt. Ltd. (Amoha) and
one Bai Avabai Hormusji Tata Trust for Charitable Objects (the Trust).
5. It is the case of the applicant that ... have been called
"Bai Avabai Hormusjee Charitable Trust." The defendant no.1 claimed that the
trust was set up by the industrialist Naval
trust deed as the objects of the trust, however, the trust at that time
was carrying out only the last mentioned object of the trust ... held that the object of the assessee-trust (Lok
Shikshana Trust) was "the advancement of any other object of
general public utility
where the main or primary objects are distributive, each and
every objects must be charitable in order that the trust or institution may be upheld ... another
trust. A perusal of the trust deed of the petitioner produced on record shows that objective of
the trust was clearly charitable
business activities are incidental to the
attainment of its objective and the charitable or religious trust will no
longer lose complete exemption from income ... lays down certain
conditions regarding application of income by the trust on charitable
objects which should be fulfilled before claiming exemption under that
section. Therefore
