TaxTMI 
TaxTMI 
2012 (6) TMI 240
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....er:- The main objects of the Trust is to help the orphan children, to provide free food to the hungry and poor people and o give medical treatment and food to the animals left in the streets, Food for all combines, conducting Animal Birth Control Program and Anti Rabies Vaccination and to carryout Animal Adoptions Rescue Operations, Humane Education Programmes etc., (a) To help for the orphan children. (b) To give medical treatment and food to the animals left in the streets. (c) Food for all combines and provides free food to the hungry and poor people. (d) To prevent the cruelty against animals. (e) To carry out Tree Plantation. (f) To maintain an....
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....mic and Tsunami. (o) To maintain and run hospitals, Nursing colleges for Training the Nurses boarding houses, libraries, reading rooms and other training and vocational institutions. (p) To apply for all kinds of grants through Tamil Nadu State Social Welfare Board and Central Social Welfare Board. (q) To acquire immovable properties by purchase lease, hire exchange or otherwise and to build, erect, alter and maintain buildings for carrying out the activities of the trust. (r) To establish, maintain, run, improve develop schools, polytechnics Medical and Engineering colleges and private Universities including Hostels, Research Association and Institutions without any motive for Pro....
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....vide his order dated 28.2.2012 citing the following reason: "2.1 The main object of the Trust is the welfare of dogs and taking care of sick animals. Charitable purpose as defined in Section 2(15) of the Act reads as follows: "charitable purpose includes 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 or historic interest,] and the advancement of any other object of general public utility: Provided that the advancement of any other object of general public utility shall not be charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any oth....
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.... Act can include such an object. "Charitable purpose" has been given an inclusive definition under Section 2(15) of the Act. Hence apart from the items mentioned therein which are to be invariably considered charitable, there could be other items of charity also, as per the normal connotation that word can have. Charities are more than a 'good thing' and, as their supporters recognize, are special. Not all organisations can be charities. To be a charity is a mixture of what you are, what you do and how you do it. The core characteristic is public benefit. This what is also meant by the words "advancement of any other object of general public utility" in Section 2(15) of the Act. Whilst the charitable sector is enormous and very diverse, the....
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....s under:- (a) The prevention of relief of poverty; (b) The advancement of education; (c) The advancement of religion. (d) The advancement of health or the saving of lives; (e) The advancement of citizenship or community development; (f) The advancement of the arts, culture, heritage or science; (g) The advancement of amateur sport; (h) The advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity; (i) The advancement of environmental protection or improvement; (j) The relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other di....