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2021 (9) TMI 1174 - ITAT LUCKNOWExemption u/s 11 - claim under the head ‘objects of general public utility’ OR under the head ‘preservation of environment’ - whether activities of the assessee do not fall within "Preservation of environment (including watersheds, forest and wildlife)" as inserted in Section 2(15) of the Act w.e.f. 01.04.2009? - HELD THAT:- As decided in the assessee’s own case, [2019 (7) TMI 1865 - ITAT LUCKNOW] the position with regard to the activities of the assessee falling within "Preservation of environment (including watersheds, forest and wildlife)" as inserted in Section 2(15) of the Act w.e.f. 01.04.2009, has duly been taken into consideration and the matter has been decided in favour of the assessee on due appreciation of the same. Vide order dated 16/01/2009, the Tribunal had originally allowed. registration to the assessee. Tribunal held that the activities of the assessee pertaining to removal and disposal of trees was for the preservation of the environment. While holding so, the Assessing Officer’s finding that the activities of the assessee do not fall within the expression "Preservation of environment (including watersheds, forest and wildlife)" as inserted in Section 2(15) of the Act w.e.f. 01.04.2009, was reversed. The said order dated 16/01/2009, passed by the Tribunal, was upheld by Allahabad Hon'ble High Court [2010 (5) TMI 752 - ALLAHABAD HIGH COURT] and ultimately by Hon'ble Supreme Court [2011 (5) TMI 1014 - SC ORDER] as submitted on behalf of the assessee and not rebutted by the Department. It was in keeping with these orders that the CIT(A) has held the activities of the assessee to be falling within the expression "Preservation of environment (including watersheds, forest and wildlife)" as inserted in Section 2(15) of the Act w.e.f. 01.04.2009. Thus there is no merit found in the grievance of the Department wherein it has been contended that the activities of the assessee do not fall within the expression "Preservation of environment (including watersheds, forest and wildlife)" as inserted in Section 2(15) of the Act w.e.f. 01.04.2009; and that the activities of the assessee are commercial and in the nature of trade, commerce or business, hit by the provisions of the first proviso to section 2(15) - Decided in favour of assessee.
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