The Community Development Incentives Act, 2010 provides certain tax benefits to organizations engaged in charitable and social welfare activities.…

According to section 8 of the General Clauses Act, 1897, where this Act or Central Act or Regulation made after the commencement of this Act, repeals and re-enacts, with or without modification, any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provision so re-enacted. Also, in Gauri Shankar Gaur v. State of U.P., AIR 1994 SC 169, it was held that every Act has its own distinction. If a later Act merely makes a reference to a former Act or existing law, it is only by reference and all amendments, repeals new law subsequently made will have effect unless its operation is saved by the relevant provision of the section of the Act. In the present case, the Social Organizations Act, 1980 has been repealed and replaced by the Social Organizations Act, 2024, and the registration provision formerly contained in section 40 has been kept same in section 52. Although section 3(12)(b) of the Community Development Incentives Act, 2010 still refers to section 40 of the repealed Act, such reference must, by virtue of section 8 of the General Clauses Act, be construed as a reference to section 52 of the new Act. Therefore, Sunrise Welfare Foundation's registration under section 52 of the Social Organizations Act, 2024 will be treated as satisfying the requirement of section 3(12)(b) of the Community Development Incentives Act, 2010. Accordingly, the Foundation is entitled to claim the tax benefits available under the Act.