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2016 (9) TMI 1555 - ITAT AHMEDABADExemption u/s 11 - declining registration under section 12AA - registration was declined was that the assessee institution was not for the benefit of public at large but for the mutual benefit of the association members - HELD THAT:-This is a case in which the applicant institution was set up to set up an effluent plant and take care of industrial pollution. The objectives of the applicant trust clearly and unambiguously show that main objectives of the trust being set up is to take anti pollution measures for minimise the harmful impact of pollutants and to abide by guidelines of Gujarat Pollution Control Authority and Central Pollution Control Authority. The main objectives numbers 1 to 11 are specific objects in this regard. Pollution Control is certainly an object of public concern and utility. Under these circumstances, the pedantic approach of the learned CIT was clearly incorrect, and it cannot meet any judicial approval. As for the coordinate bench decision relied upon by the assessee, it was a materially different situation inasmuch there was nothing to show that a public cause was served by the applicant in that case. Revenue does not, therefore, get any advantage from the same. In the light of these discussions, as also bearing in mind the entirety of the case, we uphold the grievance of the assessee. The CIT, accordingly, is directed to grant the registration under section 12AA. - Appeal allowed.
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