Registration U/s. 80G(5)(vi) cannot be denied to charitable trust even if it is running some activity that yields profit

RELEVANT PARAGRAPH 5. Considering the rival submissions and after going through the impugned order, we are of the view that appeal by the assessee is to be allowed. The assessee’s counsel produced the deed of declaration of trust dated 4.11.82 by Brahmachari Nitya Chaitanya in paper book page 1 to 9, deed of rectification dated 10.11.82 in paper book page No. 10 and 11, Supplementary Deed of Trust vide pages 12 to 29, further supplementary deed of trust’ Prasanna Trust dated 25-8-2002 at page No. 30-32. The objects of the trust are mentioned at page 3 and 4 of the deed from a) to j...