defines charitable
purpose as to include any relief for the poor, education, yoga,
medical relief, preservation of environment including water
sheds, forests and wildlife ... condition or restriction to be attached to the remaining
activities which were defined or categorized as charitable
purpose under sub-section (15) which includes
objects defined in the section 2(15) of the Act are:
• relief of the poor,
• education,
• medical relief,
• preservation of environment (including watersheds, forests ... objects defined in the section 2(15) of
the Act are:
* relief of the poor,
* education,
* medical relief,
*preservation of environment (including watersheds, forests
which defined
charitable purpose.
''charitable purpose" includes relief of the poor,
education, medical relief, preservation of environment
(including watersheds, forests and wildlife
assessee do not fall within
"Preservation of environment (including watersheds, forest and
wildlife]" as inserted in Section ... forest
and forest products and render technical advice to State
Government matters relating to forestry;
(d)to manage, maintain and develop such forests
discuss particular provision under Section
2(15) of the Act which defines charitable purpose as follows:
[(15) "charitable purpose" includes relief ... poor, education [yoga] medical
relief, [preservation of environment (including water-sheds, forests and wildlife)
and preservation of monuments or places or objects of artistic
Income Tax (Exemptions), Kolkata.
17. Section 2 (15) of the Act, which defines the expression "Charitable purpose" for
the purpose ... relief of the poor, education, medical relief,
(preservation of environment (including watersheds, forests and wildlife) and
preservation of monuments or places or objects of artistic
Agra/2015 9
12. The term "Charitable purpose" is defined in Section 2(15) of
Act, 1961 and before Finance Act, 2008 whereby ... relief of the poor, education,
medical relief, preservation of environment (including watersheds,
forests and wildlife) and preservation of monuments or places or
objects of artistic
provisions of sec.2(15) defines "Charitable purpose" and the same reads as
under:-
2(15) "charitable purpose" includes relief ... poor, education, medical
relief, preservation of environment (including watersheds, forests and
wildlife) and preservation of monuments or places or objects of artistic or
historic interest
reproduced as under :--
" Section 2(15) of the Act defines "charitable purpose" as under:--
"** ** **
(15) "charitable, purpose" includes relief ... poor, education, medical relief,
preservation of environment (including watersheds, forests and wildlife and
preservation of monuments or places or objects of artistic or historic interest
relief of the poor, education, medical relief, preservation of environment
(including watersheds, forests and wildlife) and preservation of monuments or
places or objects of artistic ... utility. Upon perusal of objects of the vis-a-vis the objects
defined in the Act, it is concluded that the object of the trust
