9911796707
TMI Blog2025 (2) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... collective participation of the public at large, the ecological balance could be restored, which is an avowed object to pass-on a clean environment for the future generations. We, therefore, note that it is the fundamental duty of the every citizen of this great country as enshrined under Article 51A of the Constitution of India to protect and improve the natural environment including various lakes, rivers and wild life and other living creatures living on the mother earth. Assessee-society is discharging it's fundamental duty as a citizen of this country. Therefore, this kind of activities taken-up by a society like the one before us, shall be encouraged in true letter and spirit. We find that the learned CIT(E) did not doubt the genuin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and waste minimization approaches to ensure products are reused, repaired or recycled, redesign industrial systems into circular models based on Nature's strategies, create jobs through waste-based business opportunities, implement waste reduction, recycling and environmental education programs to support sustainable communities, enhance public participation in material reduction and recovery programs and undertake all necessary activities to achieve these objects. 2.2. It filed an application in the prescribed Form No.10AB seeking for registration of the society u/sec.12AB of the Act. The learned CIT(E) called for certain information with respect to cash flow statement indicated in the objectives of clause, copy of latest three months ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to grant registration u/sec.12AB and approval u/sec.80G of the Act. 4. The Learned DR on the other hand strongly relied on the orders of the learned CIT(E) in rejecting the application of the assessee-society for registration u/sec.12AB and denial of approval u/sec.80G of the Act. He submitted that that the orders of the learned CIT(E) be confirmed as the assessee society failed to substantiate it's case by filing requisite documents as called for by the learned CIT(E). 5. We have heard the rival submissions of both the parties, perused the objects of the trust and the orders of the learned CIT(E) in the instant appeals. We find that the learned CIT(E) had passed cryptic orders without giving cogent reasons while rejecting the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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