Trust Registration and Tax Exemptions in India: rejection of registration u/s 12AB for want of supporting evidences

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....on 12AB of the Income Tax Act by the Commissioner of Income Tax (Exemption), Pune, India. This case offers valuable insights into the legal framework governing trust registrations and tax exemptions in India, emphasizing procedural adherence and the balancing of welfare objectives with legal compliance. I. Contextual Background and Legal Framework * Trust Registration in India: Trust registrati....

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....ased on the submissions of the Revenue and the available documents. III. Legal Analysis * Directive Principles of State Policy and Welfare Legislation: The decision anchors its rationale in the Directive Principles of State Policy, underscoring the government's role in promoting welfare. It views the Income Tax laws as welfare-oriented, not punitive. * Principles of Natural Justice: The o....

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....e highlights a critical tension in trust law: balancing strict legal compliance against the broader objectives of societal welfare and philanthropy. * Judiciary's Role in Interpreting Welfare Legislation: The judiciary's interpretation plays a pivotal role in shaping the landscape of trust law, particularly in determining the extent to which welfare objectives influence legal compliance.....