objects of the Trust is "Giving scholarships, prizes or
awards for deserving student(s) for study and to give all other
assistance for advancement
discrimination of case or creed
and to institute and award scholarships in India for study, research
and apprenticeship for all or any of the said ... students studying in classes conducted by the
trust, and to award prizes and certificates in order of merits and
also to create scholarships
Fitness One Foundation, Chennai vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
Bench 'B
O.P. Jindal Charitable Trust,, Hisar vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
[ DELHI