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TMI Blog2024 (1) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption u/sec. 80G, all these sections derives their spirit from the Directive Principles of State Policy enshrined in the Constitution of India. Since, the Govt. of India makes endeavor to provide welfare to one and all in the society at large and in view thereof the registration for public charitable trusts are given in order to ensure that through these charitable trusts benefits should fl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee : None. For the Revenue : Shri Nitin Waghmore, CIT DR. ORDER Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax (Exemption), Pune (for short, IT(E) ), dated 27.09.2023 as per the grounds of appeal on record. 2. That, on perusal of the grounds of appeal, it is evident that solitary grievance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished any clarification/justification on the issues raised vide show-cause notice dated 04/09/2023, hence, presumed that assessee has nothing to say further in the matter. Therefore, at para 7, ld.CIT(E) held that it was not possible to arrive at satisfactory conclusion about the genuineness of the activities and compliance of requirements of any other law for the time being in force by the trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... society wherefrom various charitable activities, the entire society is benefited and the objectives of the Govt. of India in furtherance to the Directive Principles of State Policy are achieved. These provisions for the trust registration u/sec. 12A and granting of exemption u/sec. 80G enhance the socio economic welfare in the society. Furthermore, the Income Tax laws are welfare legislations and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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