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2012 (2) TMI 236 - ITAT, CHENNAIRegistration under Trust - Object encouraging "Religious Discourses" - Held That:- encouraging religious discourses without mentioning any religion cannot per se be considered as benefiting any particular religious community even if considered as religious in nature it is only a part of many number of object clauses, all of which are charitable and hence cannot be considered as of a nature which is wholly or substantially wholly religious. Whether Fees from Apprentices convert trust into commercial venture - Held That:- Fee received from apprentices who were studying in the institution or establishment by the Trust could not be ‘per se’ be a commercial activity. possibility of a future contingency with a remote probability will not make the Trust itself a commercial venture
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