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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 ..... ed in the educational activities or any other specific activities as claimed by it. No other material was placed before us in order to compel us to interfere with the order passed by ld CIT(E). Under the set of facts we have no other option but to confirm the order passed by ld CIT(E) - Decided against assessee. - ITA No.1522/Bang/2019 (Assessment year : 2019-20) - - - Dated:- 27-11-2019 - SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appellant by: Shri Sandeep Huilgav, Advocate Respondent by: Ms. Neera Malhotra, CIT (DR) ORDER Per B.R Baskaran : The assessee has filed this appeal challenging the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy and understand the magnificent harmony that exists among all aspects including the tiny bacteria, to the gigantic trees and also the non-living things like sand, soil and rocks etc., and to understand how the human life depends on the tiny bacteria. 2) To educate the children and the younger generation to appreciate the beauty and benefits of nature, to become aware of the large varieties of food from fruit trees, grains and vegetables, appreciate the role of flowers, cows, dogs and other animals and the need for the types of food needed by cows, birds etc. 3) To focus on respecting one another and learning from all persons even though we may differ in age, learning to convey knowledge in a happy w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various Indian languages, helping one another and respecting all. 11) To educate all persons about low cost housing, alternate energy sources and economic use of nonrenewable sources about the study of ecology. 12) To aid in understanding the relevance of the ancient books for the modern life. 13) To organize Yoga, Pranayama and related Spiritual retreats. 14) To open schools for the education of boys and girls in performing arts, vocational pursuits and to develop the character of the students as well as to educate them in the field of Indian culture. 15) To aid the preservation, propagation and research on Veda knowledge. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, good will among humanity in consonance with the example of DIVINE LIMITLESS COMPASSION AND LOVE of which Sri AUROBINDO, was unquestionably acknowledged and recognized all the world over as the embodiment and personification. Any other purpose of a charitable nature , including making of donations enduring for the benefit of the public or a cross-section of the public, irrespective of caste, religion, creed, community or sex, which the Trustees may think fit or expedient or feasible from time to time, although not specifically enumerated in the above. 21) To undertake and promote the publication and translation of journals, research papers and books and to develop the audiovisual programs to disseminate knowledge per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31) To encourage the emerging artists and their talents so that. they can get proper recognition within and beyond the country. 5. On a perusal of various objects mentioned in the trust deed we agree with the contentions of the ld DR that the assessee has included various type of objects in the object clause. Even though the assessee has shown certain photographs which are placed in the paper book, the same will not prove that the assessee is engaged in the educational activities or any other specific activities as claimed by it. No other material was placed before us in order to compel us to interfere with the order passed by ld CIT(E). Under the set of facts we have no other option but to confirm the order passed by ld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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