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TMI Blog2025 (2) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... Act"], respectively. Since common issues are involved in both these appeals, these appeals were heard together and are being disposed of by this single consolidated order for the sake of convenience and brevity. 2. Facts of the case, in brief, are that the assessee is a trust under and name and style of MAATI Foundation formed on 07.07.2023 and registered with Registrar of Societies. The objectives of the Society are that to promote the movement focused on waste prevention and reduction with global impact, support recycling 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 opportuniti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conducting various programmes. The assessee-society is striving to achieve it's objects. However, the learned CIT(E) noted that the activities of the assessee society are of "commercial" nature. He submitted that the order of the learned CIT(E) is not based on the factual matrix of the case and, therefore, not sustainable in the eye of law. He pleaded that assessee society shall be encouraged in the interest of nature as it is working on restoration of ecological balance. He accordingly submitted that the learned CIT(E) be 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther earth. The 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 genuineness of the activities of the assessee society. We, therefore, find no merit in the orders of the learned CIT(E) by passing a cryptic order while rejecting the application for registration u/sec.12AB and denying approval u/sec.80G of the Act. We accordingly, in the interest of justice and to maintain ecological balance for betterment of our future generations at large which is the primary duty of every human being living on the earth, direct the learned CIT(E) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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