TaxTMI 
TaxTMI 
2016 (3) TMI 183
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.... "i) The Appellant trust having object for advancement of general public utility which is evident from the object clause of the trust, whether the Tribunal was justified in holding that the trust was only for the benefit of milk producers societies and more of mutual concern and not a charitable entity by upholding the denial of registration under Section 12A and recognition under Section 80G of the Act?. ii) Assuming that the Appellant was constituted for the benefit of milk producers societies, can it be said to be a mutual concern and not charitable as held by the Tribunal without appreciating the ratio laid down by the Supreme Court in Ahmedabad Rana Caste Association Vs. CIT (1971) 82 ITR 704?. iii) Whether the ....
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.... which reads as under: "I) The benefit of the project or scheme shall flow to the public in general or to individuals belong to the economically weaker sections of the society; II) The applicant has the necessary expertise, personnel and other facilities for efficient implementation of the project or scheme; a) Construction and maintenance of drinking water projects in rural areas and in urban slums, including installation of pump-sets, digging of wells, tube-wells and laying of pipes for supply of drinking water; b) construction of dwelling units for the economically weaker sections; c) Construction of school buildings primarily for children belonging to the economically weaker sections of the s....
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....oyees of the societies. (3) To establish educational institutions and hospitals, to promote education and safeguard the health of the mild producers and their families and also the employees of the societies. (4) To open shops to sell stationary items and from the income derived out of the business will be utilized for the activities of the trust. (5) To take up the work for the benefit of the producers and their families and also the employees of the societies through the trust and to decide the other matters relating to the mutual interest of the members. (6) To run the hospitals having inpatient, out-patient, pharmacy laboratory and medical store facilities; (7) to organize rural development p....
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.... the Trust Deed. Preamble cannot control the main objectives of the Trust. 8. The Appellant-Trust would have started with an intention to safeguard the interest of the Milk Producers and the Employees of the Milk Producers Cooperative Societies of the District and to help the Milk producers. But, that intention of the Settlor/Executor would not decide the nature of the Trust whether it is for charitable purposes or not. A conjoint reading of the objectives i.e., the main objectives of the Trust enumerated at paragraph-2 of the Trust Deed and the other objectives of the Trust at paragraph-3 of the Trust Deed would indicate that the Trust is created for charitable purpose or not. 9. While considering the case of the Trust created for th....