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 to
another for utilisation by the done trust towards its charitable objects is
proper application of income for charitable purpose in the hands ... charitable objective of the trust. In
effect, this is an investment by the trust not connected with its
charitable activities and again admittedly
application
of income towards the objects of the trust and exempts
income of trusts with objects wholly charitable or
religious or parts of income which ... 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
Swami Omkarananda Saraswati Charitable Trust is a
charitable trust, which came into existence on 31S| March, 1989 with the
predominant object of establishing and developing ... assessee trust has granted donations
to trusts having common trustees is wholly misconceived and
ignoring that all the aforesaid trusts have charitable objects and
also
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
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
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
incidental to the attainment of the objects of the trust because the object of the trust was charitable in nature, but remained only in printing ... published by a trust, viz., Ideal Publication Trust, Silver Hills, Calicut. Ideal Publication Trust has been already held as a charitable trust by the Tribunal
incidental to the attainment of the objects of the trust because the object of the trust was charitable in nature, but remained only in printing ... published by a trust, viz., Ideal Publication Trust, Silver Hills, Calicut. Ideal Publication Trust has been already held as a charitable trust by the Tribunal
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
