2016 (9) TMI 1555

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..... 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 Gujar .....

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..... under section 12AA. - Appeal allowed.
Pramod Kumar and S. S. Godara, JJ. for the appellant: S N Divetia for the respondent: Sanjay Agarwal ORDER Pramod Kumar, J. 1. By way of this appeal, the assessee appellant has challenged correctness of the order dated 30th June 2014 passed by the Commissioner of Income Tax, Gandhinagar, declining registration under section 12AA of the Income Tax Act, .....

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..... bers. This aspect of the matter will be clear from the following observations made by the learned Commissioner: After considering the submissions of the applicant, I am of the view that the assessee is not carrying on genuine business activities of charitable nature because the assessee is nothing but an association allowing benefits to be given the members involved or holding interest with the .....

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..... osition. 6. We have noted 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 Pollu .....

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