donor
charitable trust.
13. In view of the above, it is clear that donation made by one charitable trust to
another charitable trust ... objects of donor trust are different from objects of
donee trust and donee trust does not utilize the donation received from the
donor trust
number of years, the appellant charitable Trust was genuinely
conducting the charitable activities strictly in accordance with its objects
and it had duly complied with ... object of general public utility as the law may
regard as public charitable objects or purposes.
v. In order to fulfill its objectives the trust
trust, the mere fact that the activities of the
trust yield profit will not alter the charitable character of the trust. It was
observed that ... examine the
genuineness of the objects of the Trust, but not the income of the Trust for
charitable or religious purposes. The stage for application
trust or institution, the power of the CIT(Exemption) is limited to
examination whether trust's objects are charitable or not and trust ... Income-tax Act, 1961 - Charitable
or religious trust - Registration procedure (Cancellation of registration)
- Assessee-trust was formed with an object of runnig a hospital
Educational & Charitable Trust,
Berahampur
rectification of trust deed which changed the
character of a private trust into a public charitable
trust could be relied ... institution in furtherance of the objects of
the Trust and otherwise for giving effect to the objects of
the Trust.
16. To apply
Educational & Charitable Trust,
Berahampur
rectification of trust deed which changed the
character of a private trust into a public charitable
trust could be relied ... institution in furtherance of the objects of
the Trust and otherwise for giving effect to the objects of
the Trust.
16. To apply
following
decisions :-
( i) CIT vs. Jaipur Charitable Trust , 81 ITR 1;
( ii) Zenith Tin Works Charitable Trust ... objects other than the charitable objects. Nor was it the case
of the ld. Commissioner of Income Tax the objects of the trust
passed orders for sale of Trust
property under the Charitable and Religious Trusts Act, 1920
after considering those objectives ... while exercising powers under the Charitable and
Religious Trusts Act, 1920 , thus treating the Trust as a
charitable Trust and also directing utilisation of sale
under the category of Religious cum Charitable
trust/institution. The assessee trust is registered under Bombay Public Trust
Act, 1950 with Registration Number ... Exemption) was only expected to
examine whether the objects of the trust were charitable in nature and
examine whether the activities of the trust were
based on objects of the trust, but also
on the genuineness of activities of the trust. Though the trust objects are
charitable in nature ... establish that the activities of the assessee trust are against the
bylaws and objects of the charitable and religious purposes Hence, the
registration
