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TMI Blog2019 (12) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... e ld CIT(E) has held that the objects of the assessee are in the nature of 'advancement of any other object of general public utility'. He submitted that the ld CIT(A) has not given any reasons for categorizing the object of the assessee so. The ld AR inviting our attention to the objects of the trust submitted that the assessee is engaged in providing training in various fields to various persons and the objects also includes preservation of environment, yoga, medical relief and relief of poor. Accordingly he submitted that the assessee trust should be categorized as education trust or trust encouraging preservation of environment, yoga, medial relief, relief of poor. 3. On the contrary, the ld DR submitted that the object clause of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rming and experimenting rain water harvesting and other methods of water storage. 6) To educate children and younger generation about the importance of growing all types of food such as plants and trees with fruits and flowers, the grains, vegetables, grasses for animals. Breeding native cows. 7) To create awareness about rural development through publications & audio-video presentations. 8) To provide facilities for children in nearby villages to play and learn. To make efforts for the education, welfare and development of women, children and members of backward community in both urban and rural areas. 9) To organize camps, seminars to educate and promote traditional agriculture, rural life, life of plants and other related sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia which may have been established or which may hereinafter be established for the like charitable purposes mentioned in these presents or any of them to enable such institutions, societies, organization or trustees to start, maintain or carry out such charitable objects. 19) To start or aid in starting of experimental communities to implement these ideas in the practices. 20) For service to and for relief of the poor, indigent, illiterate, sick, the disabled, blind, giving of education, medical relief, reliefs of all kinds and help and succor, and amelioration in times of distress, flood, famine, war, earthquake, fire or other calamity or havoc, scarcity of different kinds, to the afflicted, and the advancement of all objects of ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to fight against evils. 27) To issue appeals, raise funds and accept gifts, donation subscriptions in cash or in kind and any property either movable or immovable for the achievement of the objective of the Trust. 28) To acquire, purchase or otherwise own or undertake on loan or lease or hire temporarily or permanently and movable or immovable property necessary or convenient for the furtherance of the objects of the Trust. 29) To support the families and relatives of Vedic scholars for promoting the aims of the Trust. 30) To establish awards for the deserving people in the field of Education, Music, Art, social service, communal harmony, brotherhood and peace. 31) To encourage the emerging artists and their talents so that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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