9911796707
TMI Blog2023 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... objects of the Assessee society are not restrictive in nature. Rather, as per requirement of the Plastic Waste Management Rules, they are centered towards the implementation of the preservation of the environment purpose of plastic waste management under the aegis of the Punjab Pollution Control Board. It is out of sheer ignorance of the law that the ld. CIT(E) has held that the Assessee society, as per its bye-laws, is meant to be run as a one man show and not as a public charity. Apropos the finding of the ld. CIT(E) that none of the activities of the Assessee society is covered by any limb of charitable purpose , as envisaged by section 2(15) of the I.T. Act, we find that not only one, but all the objectives of the Assessee society are directly covered by the limb of preservation of the environment as a Charitable Purpose under the provisions of section 2(15) of the I.T. Act. Expenditure of multi-layered plastic collection and disposal charges for members are the only major expenses incurred by the Assessee society. Considering its sole object of plastic waste management, obviously, there cannot be any other major expenditure attributable to the objects of the Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking registration u/s 12A of the Act. 2. There is a delay of 50 days in filing the appeal. The Assessee, vide its Application for condonation of delay, dated 25.04.2023, has submitted that the delay in filing the appeal was on account of a grave tragedy in the family of the Chairman of the Assessee society, Shri Prabhakar Mishra, who lost his elder brother, which caused significant disturbance and difficulties in the family; that the said deceased brother had already lost his wife in the year 2015 and thus, this grievous incident left Shri Prabhakar Mishra s nieces and nephew without parents, to be taken care of; that the onus of taking care of them shifted to him and it took time to settle the things; that also, the father of the Chairman of the Assessee firm fell ill and was hospitalized in Oct. 2019; and that he was engaged in the treatment of his father. It has been submitted that the delay caused was totally unintentional and bonfide on the part of the appellant. A request has been made by the Assessee to condone the delay in the interest of substantial justice. 3. We have considered the facts and the reasoning furnished by the Assessee. In view of the detailed expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Laws:- The PPCB may however modify, suspend or annul any resolution passed by the society which is in contravention of its objectives, bye-laws and rules. However, an opportunity will be provided to the PPWMA to explain its position before passing such orders. The various clauses of the Bye-Laws of the society made it clear that the society is meant to be run as a one man show, rather than as a public charity; that all the powers were exclusively vested in the PPCB, to be used at its sole discretion. The administrative part of the MOA also had a vital bearing on the conduct of the affairs of the society and had conveyed a clear intention of the PPCB to keep all powers in itself and that the applicant society looks more like the private affairs of an entity rather than a public charity. 8. Further, the aims objectives mentioned at Sr. Nos. 3 4 is restrictive in nature, which are reproduced as under:- 3. To interact with various stakeholders engaged in the packaging, distribution, generation, collection of the multilayered plastic pouches/packaging. 4. To provide facility to the Brand owners, producers for collection of multilayered plastic pouches/ pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t however, neither of these clauses is restrictive in nature as wrongly observed by the ld. CIT(E); that the plastic waste generated by the big companies is required to be managed by the Assessee society only after interaction with the stakeholders, i.e., Companies and NGOs whose support is required to collect the waste; that this, in turn, contributes to the long term benefit of the larger masses, i.e, the public at large; that this facility is provided to the Brand owners and producers of plastic waste for a small charge as the Society requires monetary assistance to manage waste; that this in no way makes the Assessee s objectives restrictive; that the ld. CIT(E) has wrongly observed that the various clauses of the Assessee s Bye-laws make it clear that the society is meant to be run as a one man show rather than as a public charity; that the ld. CIT(E) has further wrongly construed that all the powers are vested exclusively in the Punjab Pollution Control Board (PPCB), to be used at its sole discretion; that the ld. CIT(E) has further gone wrong in observing that the administrative part of the Assessee s Memorandum of Association (MOA) also has a vital bearing on the conduct of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing decisions:- (i) CIT Vs. ILLM Foundation Academy , 389 ITR 148 (P H). (ii) CIT Vs. Shri Shirdi Sai Darbar Charitable Trust , 395 ITR 567 (P H). (iii) Har Nihal Charitable Trust Vs. CIT(E) , 131 taxman.com 155 (Chd-Trib.). (iv) CIT Vs. Naroda Enviro Projects Limited , 429 ITR 376 (Gujarat). DEPARTMENT S CONTENTIONS 7. The ld. DR, on the other hand, has placed strong reliance on the impugned order. It has been contended that as rightly observed by the ld. CIT(E), it is clear from Clauses 5, 10, 11(i) and 14 of the Bye- laws of the Assessee-society, that the powers mentioned therein are with the Punjab Pollution Control Board only; that from this, it is amply clear that the Assessee-society is merely a one man show without any public charity, as unsuccessfully tried to be made out; that the PPCB has kept all the powers exclusively with itself and these powers are to be used at the sole discretion of the PPCB; that so much so, again, as correctly observed by the ld. CIT(E), the administrative portion of the MOA of the Assessee society conveys a clear intention to vest the powers exclusively with the PPCB; that further, Sr. Nos. 3 and 4 of the Aims and Object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the requirement of preservation of the environment should be dwelt upon at some length in order to appreciate its importance. NEED OF PRESERVATION OF ENVIRONMENT 9. Section 2(15) of the I.T. Act provides preservation of our environment to be a charitable purpose. Meaning thereby, that action oriented towards preservation of / saving/ conservation of our environment has been construed and held by the legislature to be a charitable action. The legislature, it is trite, chooses its words with utmost care. And in our present context, the reason for the choice of words by the legislature is neither far to seek, nor esoteric. 10. Protecting our environment is the very foundation for sustaining our planet, community and economy for maintaining the ecological balance. Our environment supports and houses our ecosystems, allowing them to grow and thrive. If we fail to protect our environment, we will put the lives of humans, animals, plants and more at risk. 11. Although the environment can continue to survive in its natural state, human intervention has caused extensive destruction in many ecosystems. We have now arrived at a stage where positive human intervention has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ronment is also one of the elements of a Welfare State. Article 47 provides that the State shall regard the raising of the level of nutrition and the standard of living of its people and the importance of public health as amongst its primary duties. The importance of public health also includes the protection and improvement of the environment. Without it, public health cannot be assured. Article 48-A of the Constitution of India says that the state shall endeavor to protect and improve the environment and to safeguard the forests and wildlife of the country . 17. The Constitution guarantees fundamental rights which are essential for the development of every individual. Right to environment is also a right for such development. Articles 14, 19 and 21 have been used for environmental protection. OTHER ENACTMENTS 18. Other specific enactments have also been made with regard to environmental protection / preservation, like the Environment (Protection) Act, 1986, the Water (Prevention and Control of Pollution) Act, 1974, the Air (Prevention and Control of Pollution), Act 1981, and other such enactments. For managing plastic waste, the Plastic Waste (Management and Handlin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge regarding sanitation practices, and augmentation of capacity at the local level. 21. The second phase of the Mission aims to sustain the open defecation free status and improve the management of solid and liquid waste, while also working to improve the lives of sanitation workers. The Mission is aimed at progressing towards target 6.2 of the Sustainable Development Goals Number 6 established by the United Nations in 2015. By achieving the lowest open defecation-free status in 2019, India achieved its Sustainable Development Goal (SDG) 6.2 health target in record time, eleven years ahead of the UN SDG target of 31 st December 2030. 22. The campaign's official name is in Hindi. In English, it translates to Clean India Mission . The campaign was officially launched on 2 nd October 2014 at Rajghat, New Delhi by the Prime Minister. It is India's largest cleanliness drive to date with three million government employees and students from all parts of India participating in 4,043 cities, towns, and rural communities. 23. At a rally in Champaran, the Prime Minister called the campaign Satyagrah se Swatchhagrah in reference to Gandhi Ji s Champaran Satyagraha launche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of power of the Central Government to take measures to protect and improve the environment. As per the provisions of this section, the Central Government shall have the power to take all such measures as it deems necessary or expedient for the purpose of protecting and improving the quality of the environment and preventing, controlling and abating environmental pollution. Such measures may include, inter alia, measures with respect to co-ordination of actions by the State Governments, officers and other authorities under the Environment (Protection) Act, 1986, or the rules made thereunder, or under any other law for the time being in force which is relatable to the objects of this Act, planning and execution of a nation-wide programme for the prevention, control and abatement of environmental pollution, laying down standards for the quality of the environment in its various aspects, laying down procedures and safeguards for the handling of hazardous substances [section 2 (e) defines hazardous substance to mean any substance or preparation which, by reason of its chemical or physico-chemical properties or handling, is liable to cause harm to human beings, other living creatures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or composition of the emission or discharge of environmental pollutants from such sources; (v) restriction of areas in which any industries, operations or processes or class of industries, operations or processes shall not be carried out or shall be carried out subject to certain safeguards; (vi) laying down procedures and safeguards for the prevention of accidents which may cause environmental pollution and remedial measures for such accidents; (vii) laying down procedures and safeguards for the handling of hazardous substances; (viii) examination of such manufacturing processes, materials and substances as are likely to cause environmental pollution; (ix) carrying out and sponsoring investigations and research relating to problems of environmental pollution; (x) inspection of any premises, plant, equipment, machinery, manufacturing or other processes, materials or substances and giving, by order, of such directions to such authorities, officers or persons as it may consider necessary to take steps for the prevention, control and abatement of environmental pollution; (xi) establishment or recognition of environmental laboratories and inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any of the following matters, namely: (a) the standards of quality of air, water or soil for various areas and purposes; (b) the maximum allowable limits of concentration of various environmental pollutants (including noise) for different areas; (c) the procedures and safeguards for the handling of hazardous substances; (c) the prohibition and restrictions on the handling of hazardous substances in different areas; (d) the prohibition and restrictions on the handing of hazardous substances in different areas; (e) the prohibition and restriction on the location of industries and the carrying on of process and operation in different areas; (f) the procedures and safeguards for the prevention of accidents which may cause environmental pollution and for providing for remedial measures for such accidents. 32. The rules framed for the procedures and safeguards for the hazardous substances, as provided for in section 6(2)(c) are, inter alia: The Environment (Protection) Rules, 1986. The Hazardous Waste (Management, Handling and Transboundary Movement ) Rules, 2008. The Plastic Waste Management Rules, 2011. The Plastic Waste Management ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry rapid pace. Due to the growing industrial base of manufacturing and production, the consumption of various types of plastics has increased to a great extent in recent years. As a corollary, therefore, production of plastic waste has also grown by leaps and bounds. So much so, that environment protection laws have to be repeatedly amended and updated, qua plastic waste management. It goes without saying that the Plastic Waste Management Rules aim at ensuring protection of the environment through Plastic Waste Management, which the Assessee professes to carry out as its main objective. 36. The importance and general public requirement of plastic waste management becomes evident from the fact that at all public places, in present times, dust bins have been provided where plastic waste is to be disposed of in separate bins especially specifically dedicated for plastic waste, whereas other waste is to be disposed of in separate bins. The below reproduced figures depict such separate waste bins at airports / railway stations / bus terminals/multiplexes / malls etc., and even in public parks. Figure I Separate Plastic Paper waste Bins Figure 2 Separate Waste Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Government Departments, State Government Departments or Private sectors companies, hospitals, schools, colleges, universities or other places of education, organisations, academies, hotels, restaurants, malls and shopping complexes. So, remarkably, as per the Plastic Waste Management Rules, 2016, Central Government Departments, like the Income Tax Department itself, are plastic waste generators which waste requires to be reduced in its production and managed in its entirety, for the protection and conservation of our environment, enuring for public at large. 42. According to rule 3 (b), brand owner means a person or company, who sells any commodity in a registered brand liable as per the Extended Producer Responsibility. 43. Rule 3(h) states that extended producer s responsibility means the responsibility of a producer for the environmentally sound management of the product until the end of its life. 44. As per rule 3(s), producer means persons engaged in manufacture or import of carry bags or multilayer packing or plastic sheets or the like, and includes Industries or individuals using plastic sheets or the like or covers made of plastic sheets or multi layer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir products; that they shall work out the modalities for the waste collection system based on Extended Producer s Responsibility and involving State Urban Development Departments, either individually or collectively, through their own distribution channel, or through the local body concerned; that this plan of collection is to be submitted to the State Pollution Control Boards while applying for consent to Establish or Operate or Renewal; that the producers / brand owners whose consent has been renewed before the notification of these rules shall submit such plan within one year from the date of notification of these rules and implementation within two years thereafter; and that the introduction of the collect back system of waste generated from various products by the producers /brand owners of those products will improve the collection of plastic waste, its re-use/ re-cycling. 49. As per these rules, all Institutional Generators of plastic waste shall segregate and store the waste generated by them in accordance with the Solid Waste Management Rules, 2016 (notified by the Ministry of Environment Forest and Climate Change on 8.4.2016) and handover the segregated waste to auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e management by waste generator, use of plastic carry bags, plastic sheets or the like, covers made of plastic sheets and multilayered packaging in the rural area of the State or a Union Territory. (4) The authorities referred to in sub-rules (1) to (3) shall take the assistance of the District Magistrate or the Deputy Commissioner within the territorial limits of the jurisdiction of the concerned district in the enforcement of the provisions of these rules. 51. As per rule 13 of the 2016 rules, no person shall manufacture carry bags or recycle plastic bags or multilayered packaging, unless the person has obtained a registration from the State Pollution Control Board or the Pollution Control Committee of the Union Territory concerned, as the case may be, prior to the commencement of production. Every person recycling or processing waste or proposing to recycle or process plastic waste shall make an application to the State Pollution Control Board or the Pollution Control Committee, for grant of registration or renewal of registration for the recycling unit. Every manufacturer engaged in manufacture of plastic to be used as raw material by the producer shall make an applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommittee through the centralized Extended Producer Responsibility portal developed by the Central Pollution Control Board. 53. Item 9 of these Guidelines provides for imposition of Environmental Compensation based on the polluter pays principle, with respect to non-fulfillment of Extended Producer s Responsibility targets by Producers, Importers and Brand Owners, for the purpose of protecting and improving the quality of the environment and preventing, controlling and abating environmental pollution. The Environment compensation shall be levied by the respective State Pollution Control Board on the Producers, Importers and Brand- owners operating in their jurisdiction, Plastic Waste Processors, which includes recyclers [as per item 3 (n) recyclers are entities who are engaged in the process of recycling of plastic waste] and other waste processors - waste to energy, waste to oil, co-processors, with respect to non-fulfillment of their Extended Producer s Responsibility targets or responsibilities and obligations set out under these Guidelines. In case the State Pollution Control Board does not take action in reasonable time, the Central Pollution Control Board shall issue di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es) and plastic waste processors, through the online portal developed by Central Pollution Control Board. Provision for registration shall be made on the Extended Producer Responsibility portal. State Pollution Control Board or Pollution Control Committee by itself or through a designated agency shall verify compliance of Producers, Importers Brand-Owners through inspection and periodic audit, as deemed appropriate, of Producers, Importers Brand-Owners as well as plastic waste processors in their jurisdiction as per the Plastic Waste Management Rules, 2016. (13.2) The State Pollution Control Board or Pollution Control Committee shall bring out a list of entities (Exception Report) who have not fulfilled their Extended Producer Responsibility responsibilities on annual basis and publish the same on their website. The State Pollution Control Board or Pollution Control Committee shall submit the Annual Reports submitted by Producers, Importers Brand-Owners and plastic waste processors in their jurisdiction to Central Pollution Control Board and upload the same on the online Extended Producer Responsibility portal. (13.3) State Pollution Control Board or Pollution Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Guidelines provides for a Committee for Extended Producer s Responsibility under the PWM Rules. Item 18.1 states that a committee shall be constituted by the Central Pollution Control Board under the chairpersonship of the Chairman, Central Pollution Control Board to recommend measures to the Ministry of Environment, Forest and Climate Change for the effective implementation of Extended Producer s Responsibility, including amendments to Extended Producer s Responsibility Guidelines. The committee shall monitor the implementations of Extended Producer s Responsibility and also take such measures, as required for removal of difficulties. The Committee shall also be tasked with the guiding and supervision of the online portal including approval of requisite forms or pro forma. As per item 18.2, the committee shall comprise of representatives from the concerned line Ministries/Departments, such as Ministry of Housing and Urban Affairs, Ministry of Micro, Small and Medium Enterprises, Department of Drinking Water and Sanitation, Department of Chemical and Petrochemicals, Bureau of Indian Standards, three State Pollution Control Boards or Pollution Control Committee, Central Institute of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .4.2009. In the speech of the Finance Minister delivered on 6.7.2009, while presenting the Budget for 2009-10, it was in this regard stated as follows by the Hon'ble Minister: F.M. S SPEECH WHILE PRESENTING BUDGET FOR 2009-10, INTRODUCING THE PRESERVATION OF ENVIRONMENT LIMB IN SECTION 2 (15), INCOME TAX ACT 103. Under the present provisions of section 2 (15) of the Income Tax Act, charitable purpose includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility . However, the advancement of any other object of general public utility cannot involve the carrying on of any activity in the nature of trade, commerce or business. I propose to provide the same tax treatment to trusts engaged in preserving and improving our environment (including watersheds, forests and wildlife) and preserving our monuments or places or objects of artistic or historic interest, as is available to trusts engaged in providing relief of the poor, education and medical relief. 68. From the above, it is clearly evident that the intention was to treat trusts involved in preserving and improving our environment at par with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id down in the Bye-laws of the Assessee society are vested in the Punjab State Pollution Control Board only, this makes it clear that the Assessee society is meant to be run as a one man show and not as a public charity. Here, it needs to be re- emphasized that since the Punjab Pollution Control Board is a prescribed authority under the rules for plastic waste management, the Assessee society, working in tandem with the Punjab Pollution Control Board, is nothing other than a public charity, and not a one man show. Further, the authority vested in the Punjab Pollution Control Board and its powers have correctly been left to the exercise of its sole discretion. Otherwise, if these powers were to be vested in other constituents of the consortium, it would lead to chaotic results and the very purpose of plastic waste management would get defeated. Under the umbrella of the Punjab Pollution Control Board, the exercise of such powers gives a direction to the charitable object sought to be carried out by the Assessee society, and for this reason too, the ld. CIT(E) is again wrong in observing that the affairs of the Assessee society are more like the private affairs of an entity and not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. For the purpose of grant of registration, the first thing to be seen by the Registering Authority is the objects of the applicant. The Aims and Objects of the Assessee society are as under:- 1. The society shall be registered under the societies Act 1860, since it shall operate on a no loss no profit basis. 2 To set up a mechanism for collection, transportation, treatment disposal of plastic material especially multilayered plastic pouches, thermocol packing utility items (polystyrene products) in an environmentally sound S. safe methods/ technologies. 3 To interact with various stakeholders engaged in the packaging, distribution, generation, collection of the multi layered plastic pouches/packaging. 4. To provide facility to the Brand owners, producers for collection of multilayered plastic pouches/packaging equivalent to the generation through marketing of their products in the State of Punjab at a reasonable charge. 5. To conduct survey to undertake research development for the treatment disposal of the multi layered plastic packaging through use of innovative environmentally sound technologies. 6. To share make available the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sibility of a producer, i.e., persons engaged in the manufacture of carry bags or multi layered packaging or plastic sheets or the like, for the environmentally sound management of the product until the end of its life. As per the Guidelines on Extended Producer Responsibility for Plastic Packaging as contained in Schedule-II to the rules, the Plastic Waste Management Rules, 2016 mandate the generators of plastic waste to take steps to minimize the generation of plastic waste, not to litter the plastic waste, ensure segregated storage of waste at source and handover segregated waste in accordance with the rules. Object No.3, is, therefore, entirely in keeping with this mandate of the rules. 82. Object No. 4 states that the Assessee society is to provide facility to the Brand owners and producers for collection of multilayered plastic pouches/packaging equivalent to the generation through marketing of their products in the State of Punjab at a reasonable charge. Evidently, this object too is in accordance with the mandate of the guidelines on Extended Producer Responsibility of Plastic packaging, as contained in Schedule-II of the Rules. The ld. CIT(E) has reproduced only object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd ambit of the statutory dictat of the rules as well as the Environment (Protection) Act, 1986. Since production of plastic waste is rapidly increasing, R D for its treatment and disposal through use of innovative and environmentally sound technologies is entirely called for, rather inexorable. 86. In keeping with the Object No.6, the Assessee society is to share and make available the benefits of such environmentally sound technologies along with data to all the stakeholders as and when required, for the advantage of them and the public at large. Again, the ld. CIT(E) would have no objection. Making available environmentally sound technologies to the stakeholders and the public at large is in line with the object of protection, conservation and sustenance of our environment. The benefits thereof will obviously accrue to one and all and help in protecting the environment in accordance with the rules and the Environment (Protection) Act. 87. Object No. 7 enables the Assessee society to take premises on rent all over the State, as per the requirement, to set up plants for multi- layered plastic waste packaging, collection, ratings processing. The ld. CIT(E) has not objected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction) Act, 1986. All these objects are for the sole purpose of preservation of the environment, which is a charitable purpose under the provisions of section 2 (15) of the Income Tax Act. Object Nos. 3 and 4 have, therefore, been wrongly held by the CIT(E) to be restrictive in nature. FURTHER FUNCTIONS PURSUANT TO THE AIMS AND OBJECTS 93. Further, pursuant to the above objectives, as provided in the Assessee s MOA (APB-8), the society may: (a) Make rules and bye-laws for the conduct of the affairs of the Society and add to, amend, vary or rescind them from time to time: (b) Advise the Government regarding policy initiatives in respect of multilayered plastic waste management: (c) Arrange funds (cash or kind), grants, securities, property and infrastructure of any kind, from any department, state and central government, industry, society, individual, etc. (d) Borrow money required for the purpose of the society with or without security upon such terms and in such manner as may be determined by the Board of the Society. (e) Invest any money of the society not immediately required for any of its objects in such a manner as the Board may in its abs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itiatives in respect of multilayered plastic waste management. This undisputedly is in pursuance of the main object of multi-layered plastic waste management. 97. The Assessee society may arrange funds (cash or kind), grants, securities, property and infrastructure of any kind, from any department, State and Central Governments, industry, society, individual, etc. Obviously, the Assessee society is enabled to carry out any of these actions to implement and further the object of plastic waste management, which require funds, property and infrastructure, as discussed herein above. 98. The Assessee society may borrow money required for the purpose of the society with or without security upon such terms and in such manner as may be determined by the Board of the Society. This is also in pursuance of the object of carrying out the plastic waste management. The purpose of the society in this regard might require borrowing of money. The manner for such borrowal is to be determined by the Board of the society and not by any individual. 99. In pursuance of its objects, the Assessee society may also invest any money of the society not immediately required for any of its objects. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re or other property movable, which may be necessary. This clause concerns, as stated therein, acquisition of infrastructure necessary for plastic waste management, which is the main object of the Assessee society. 107. The Assessee society may also hire contractual staff for fieldwork and accounts/secretarial work and also take on lease/hire vehicles for day-to-day operations or as and when required. This is also in pursuance of the plastic waste management object. 108. The Assessee society may also take staff/experts on deputation from other departments, governments, industry, etc., or as contribution of industry to the society. This clause, again, follows the main purpose and object of the Assessee society. 109. The last clause is a residuary clause, as per which, the Assessee society may do all other times as considered necessary, incidental or conducive to the attainment of its objectives. Being self- speaking, this clause does not require any further explanation. 110. From the above delineated actions, it is evident that these actions are in pursuance of the main objects of the Assessee society, which objects, at the cost of repetition, are in pursuance of the cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. DEFINITIONS In these Bye Laws, unless the context otherwise provides: i. Society ' means the Punjab Plastic Waste Management Society' for management of multilayered plastic waste, a society registered under the Societies Registration Act. ii. Board means the Board of Management constituted in terms of these bye-laws, iii. Chairman means the Chairman of Board of Management under these bye-laws, iv Act' means the Societies Registration Act, as is applicable in the State Union Territory in which Head Office of Council is located, v Memorandum of Association means the Memorandum of Association of the Punjab Plastic Waste Management Society' for management of plastic waste. vi. Secretary means the Secretary of the Society. viii. Chief Executive means Chief Executive of the Society 3. FUNCTIONS ACTIVITIES In furtherance of the Aims Objects of the Society indicated in the memorandum of Association, the Society may undertake itself and for cause to be undertaken by the concerned Departments/Agencies/Units one or more of the following tasks or activities in addition to any other tasks or activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with or without allowances of interest there on 12 to open and operate bank accounts, to 'draw, make accept, endorse, discount, issue and negotiate assign and otherwise deal with cheques, drafts, promotes, bills of landing, railway receipts, warrants and all other negotiable or transferable instruments 13 To acquire by subscription, purchase or otherwise and to accept and take hold and sell, shares, or stocks, in any company society or to undertake the objects which shall either in whole, or part, be similar to those of this company 14 To undertake and execute any contracts for works involving the supply, application or use of any machinery, materials or processes and to carry on any ancillary or other works comprising of and identical to the manufacturing line for which the company has been established 15 To draw, make, accept, endorse, discount and execute negotiable instruments 16 to meet the energy requirements of the company subject to and under compliance with law in force time to time 17 The income and property of the company' shall be applied solely for the promotion of these objects as set forth in the memorandum 18 No por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To transact any other business as may be laid before it by the BOM or brought forward by 3 member of the General Body with the permission of the Chairman of the meeting. c) The Chairman of the Board of Management will chair the meeting or in his absence the members will chose the Chairman of the meeting from amongst themselves . d) The Govt. directors may send their representative in the meeting in case they are unable to attend personally. 9. BOARD OF MANAGEMENT a) There shall be a Board of Management which will include following functionaries :- i) Chairman ii) Chief Executive iii) General Secretary iv) Joint Secretary v) Directors Further, all the office bearers bearer to the Board of Management shall be by virtue of their post/designation in their respective institutions. b) The number of Directors initially will be seven but subsequent this no. can be increased. These Directors will be elected among the primary members of the Society once in a year but not later than eighteen months. c) The office bearer of the Society i.e. Chairman, Chief Executive, General Secretary and Joint Secretary will initially nominated in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the following circumstances: a) If member intentionally does any act or omission likely to injure the credit of Society or fails to observe proper discipline in regard to work of the Society. b) If a Member does any act of omission which may be held by the Board to be dishonest or contrary to the stated objects or interests of the Society. c) If a Member without showing satisfactory reasons and without the permission of the Chairman as the case may be, absents himself from three consecutive meetings of the Board of Management. d) In the event of invocation bye-laws as above a show cause notice shall issued to explain his can duct and he/she shall be given an opportunity in his/her defence after, issuance of notice. In the event of invocation of bye- law ll(iv), he/she shall be given an opportunity in his/her defence after issuance of a Show-cause Notice for his/her absence. However, if the Member requests for leave of absence, it shall not be denied to him/her without just and valid reason, to be recorded in writing. e) The membership of the person who becomes a member of the society by reason of the office or post he holds shall terminate when he cease ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Chairman shall be competent to carry out uninterrupted day to day function of the Society, Chief Executive or other Director/employees of the Society shall be responsible to him. vi. The Chairman shall be competent to appoint and take all disciplinary action including removal of any Director/employee of the Society. vii. To discharge all such duties, powers and functions delegated by the Board of Management to the Chairman. viii. To approve any expenditure on any item upto Rs, 1.00 lac or upto such limit beyond Rs. 1.00 lac as delegated by Board of Management. ix. In emergent situation, the Chairman shall take all such decisions as deemed appropriate in the Interest of the society. x To call the meeting of the general body with prior approval of the Board of Management. b) Chief Executive: All policy decision taken by the board of management shall be implemented by the Chief Executive. c) General Secretary: i. To be custodian of all the funds, documents and records of the society. ii. To make arrangements for the proper maintenance of various books and records of the society. iii To prepare the agenda for meetings C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y resolution passed by the society which is in contravention ITA No. 17-Chd-2020 - Punjab Plastic Waste Management Society, Patiala of its objectives, by-laws and rules. However, an opportunity will be provided to the PPWMA to explain its position before passing such orders. 15. GRANTS, DONATIONS ETC The Society may receive gifts, grants, donation and benefactions from Government or any other source In or outside India and the same shall be used by the Society for exercising its functions and discharging its responsibilities subject to the condition that an, acceptance from foreign agencies, institutions and Governments will be on such terms as may be prescribed by the Government of India from time to time. 16. FUND 1) The Society shall maintain a Fund to be called the Society Fund to which shall be credited. a) all sums of money that may be provided by Government b) all subscriptions and charges received from the members; c) all sums of money generated from gift commodities by the society or received by it by way of grants and donations, and d) all sums of money received by the society In any other manner or from any other source 2. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board may constitute, by passing a resolution through simple majority, Committee / Sub-Committee(s) from amongst its members to deal with such specific issues, or subjects, as may be recommended by the Board. Where necessary, individuals outside the members of the Council or the Board as the case may be, may be associated in the Committee / Subcommittee(s) 'Where, however, the subject/issues requiring attention becomes so urgent and inevitable that it is not possible to wait for the meetings of the Board, then the Chairman may constitute such committees/sub-committee through an appropriate order, subject, however, to obtain ratification of the Board at its next meeting. The resolution of the Board/or the order issued by the Chairman shall indicate the terms of reference, duration and modalities of operations of such committee / Sub Committees. ii. Meetings of the Committee/Sub-Committee shall normally be held at Registered Office unless decided otherwise by the Chairman of the Committee/Sub- Committee, to hold it elsewhere. 23. CONSULTANTS/EXPERTS a) The Society shall have the authority to engage/employee consultants/experts on contract basis not exceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solution of the council, there shall remain, after settlement of all its debts and liabilities, any property, whatsoever the same shall not be paid or distributed among the members of the Board or to any of them but shall be. disposed of under rules and in such manner as the Government of Punjab may determine. 29. APPLICATION OF THE ACT ALL the provisions under all the Sections of the Societies Registration ACT I860, as APPLICABLE to Punjab shall apply to this Society. For the purpose of any litigation etc. the Society shall come within the jurisdiction of the Court of Patiala. 30. ESSENTIAL CERTIFICATE Certificate that this is the correct copy of the Rules and Regulations of the Society. 115. The first Bye-law has the name of the Assessee society. Bye- law No.2 contains definitions of terms appearing in the Bye-laws. 116. Bye-law No. 3 deals with functions and activities of the Assessee society. It states that in furtherance of the aims and objects of the society indicated in the MOA, the society may undertake itself and / or cause to be undertaken by the concerned Department / agencies / Units one or more of the tasks or activities as contained in Bye-law No.3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the members. The ld. CIT(E), remarkably, has not raised any objection with regard to this Bye-law, though this Bye-law also deals with the power of the Assessee s Board of Management, as does Bye-law No.5. 121. Bye-law No. 8 deals with General Body Meeting and provides that the general body of the society shall consist of all the Primary Members and Associate Members of the society. The Council shall hold an Annual General Meeting at least once a year and not more than 18 calendar months shall elapse between two successive Annual General Meetings, and a notice of clear 15 days convening such a meeting shall be given to the members. The business of the Annual General Meeting shall be : (i) to consider and adopt the Annual Report and Audited Accounts of the society together with the Auditor s Report on the accounts; (ii) to amend the memorandum and Bye-laws of the Council, if necessary; and (iii) to transact any other business as may be laid down before it by the Board of Management or brought forward by a member of the General Body with the permission of the Chairman of the meeting. The Chairman of the Board of Management will chair the meeting or in his absence, the members wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... term of office is concerned. In view of the power vested under the Punjab Pollution Control Board by the rules themselves, there remains no meaning in the objection of the ld. CIT(E). This, however, has not been taken into consideration by the ld. CIT(E) . 126. Bye-law 11(ii) further emphasize the vast powers really vested in the Punjab Pollution Control Board. As per clause (ii), the nominee Directors of the Punjab Pollution Control Board shall not be liable for liable for retirement by rotation nor shall be liable to be removed by the Board of Directors and/or General Body. It is clarified that the nominated Director(s) Govt., nominees shall not be responsible for any act of commission or omission of the Society or their own acts done in good faith and shall always be held un-conditionally immune from any suit, proceedings or legal action whatsoever, including civil, pecuniary and criminal or prosecution under any general or special law in respect of the functions and working of the Society and the Society indemnifies and undertakes to keep always indemnified such Nominated Director(s) / Govt. Nominees for and against any loss, claim, actions, costs proceedings, complaint, cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on before passing such orders. This Bye-law has also invited objection by the ld. CIT(E), however, it is reiterated that since the Punjab Pollution Control Board has the overall power of superintendence, there is nothing wrong with this Bye-law 14. 131. The Assessee society may receive gifts, grants, donations and benefactions from the Government or any other source in or outside India, as provided under Bye-law 15. The society shall use such receipts for exercising its functioning and discharge of its responsibilities, subject to the condition that any acceptance from foreign agencies, institutions and Governments will be on such terms as may be prescribed by the Government of India from time to time. This Bye-law facilitates existence of ease of exercise of functions and discharge of responsibilities by the Assessee society. It is superscripted by power of the Government of India to check illegal receipt from abroad. The facilities provided under this Bye-law are not found liable to be questioned. 132. Bye-law 16 provides for a Fund to be maintained by the Assessee society for deposit of all amounts received, to be deposited with any nationalized bank or public finance inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Board of Management, in a transparent manner. 138. Bye-law 24 provides for appointment / engaging such officers and employees, as deemed necessary for the Assessee society, subject to rules framed or adopted in this regard, as deemed necessary for the efficient performance of the functions of the Assessee society. The Board of Management has been again given the authority to entrust work to government functionaries in terms of the relevant rules and regulations of the Govt. of India. This Bye-law facilitates the efficient performance of the functions of the Assessee society, in furtherance of the object of the Preservation of the Environment. 139. The terms and conditions of Consultants or functionaries engaged by the society for specific activities are, as provided by Bye- law 25, to be governed by the terms fixed by the Board of Management. Again, nothing is left to be handled by individual members. 140. Bye-law 26 authorizes the Chairman / Chief Executive of the Society to sue or be sued on behalf of the Assessee. Nothing objectionable here also. 141. Bye-law 27 deals with the powers of the relaxation, additions and alterations by the Board of Management, concernin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) waste. The society collects MLP waste and sends it to recyclers, waste-to-energy plants, cement units and pyrolysis units to abstract fuel oil from MLP. During the year under consideration, pilot projects were launched at Amritsar and Patiala and around 1378 MT MLP waste was collected and disposed of. The society was incorporated in the immediately preceding Assessment year. However, it started its operations during the year under consideration only. The main activities of the society are:- 1. Collection, Treatment, Disposal of Plastic Material, especially Multi-Layered Plastic Pouches in environmentally sound and safe Methods/Technologies. 2. To conduct survey to undertake Research and Development for the Treatment and Disposal of Multi-Layered Plastic Packaging through use of Innovative Technologies. 3. To work for the common cause of management of multilayered plastic waste management in the State of Punjab through innovative methods, techniques, etc. 4. To take various measures incidental or assistive to the achievement of the above objectives for the improvement of the environment of the State. 147. The society provides a platform to various Stakeholders, i.e., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of alleviating some of the problems of non-biodegradable solid waste management. The reuse of wastes helps save and sustain natural resources that are not replenished. It decreases the pollution of the environment and it also helps to save and recycle energy production processes. Plastic waste is amongst the most prominent non- biodegradable solid waste. Plastic waste disposal has harmful effects on the environment due to their long biodegradation period and therefore, one of the logical methods for reduction of their negative effect is the application of plastic waste in other industries. 150. Concrete plays an important role in the beneficial use of these materials in construction. Some of them can be beneficially incorporated in concrete, both as part of the cementitious binder phase, or as aggregates. The efficiency of reusing waste plastic in the production of concrete is, therefore, beyond the pale of doubt. Reusing waste plastic as a sand substitution aggregate in concrete, hence, gives a good approach to reduce the cost of materials and solve some of the solid waste problems posed by plastics. The activities of the Assessee have elaborately been discussed in its three An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and road construction. For the purpose of baling, dry waste collection centers were set up in Mohali, Rupnagar, Bhatinda, Amritsar and Patiala. These dry waste collection centers are well equipped with Vertical Hydraulic Baler, which compacts the low weight high volume plastic waste into compact bales. The details of the Dry Waste Collection Centres are as follows:- 154. Total MLP collection, dispatch and processing for six months from October 2020 to March 2021 amounted to 9065.001 MT, as follows: 5391.13 MT of post-consumer MLP was collected from Patiala and Amritsar and the 5391.13 MT MLP waste was dispatched to other co-processing units, one in Delhi and the other in Mandi Gobindgarh. 155. The details of co-processing of MLP are as under:- REPORT ON ASSESSEE S ACTIVITIES FROM APRIL 2021 TO MARCH 2022 156. As per the Report for the period from April 2021 to March 2022 (APB 57-96) vide Notification dated 12.8.2021, the Ministry of Environment, Forest and Climate Change notified the Plastic Waste Management (Amendment) Rules 2021, basically aiming to prohibit identified single-use plastic items, having low utility and high littering potential by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the collection and co-processing of post-consumer MLP waste, which was approved by the PPCB. The list of the 45 Brand Owners is as follows:- 158. To achieve its objectives, a multi-approach was adopted through empanelment / engagement with Municipal Corporation / Councils, networking with waste collectors / rag pickers implementing large scale IEC activities, collection of MLP waste from various locations and scientific disposal to the WTE facility/ Recycling plant / Pyrolysis Plant. Empanelment with Municipal Corporation / Council (s) 159. IPCA has approached all the concerned Municipal Corporations and Municipal Councils to strengthen its linkages and networking with local bodies for Plastic Waste Management. Memorandums of understanding have been signed with Municipal Corporation of Patiala, Municipal Corporation of Amritsar, Municipal Corporation of Mohali and Municipal Council at Rupnagar (APB 90-93). Further, Association with Municipal Corporation of Bathinda is under process due to code of conduct. The association with local bodies will enable scientific and sustainable management of plastic waste in the area under their jurisdiction. MC Patiala, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of waste. Therefore, to develop a sustainable supply chain of post- consumer MLP waste, education, awareness, and skill development of waste workers is very essential and considering the need of such programs, IPCA has developed a network of waste workers in seven cities of Punjab and conducted workshop with them. Through these workshops they were made aware about the MLP waste and its value. They were also taught about their personal hygiene and health safety. They were motivated to collect and segregate MLP waste to increase their per capita income. They were told that they can sell their collected MLP waste to the Dry Waste Collection Centre. In all seven cities, through workshops and one-to-one networking of the IPCA team and its collection partners, approximately 600 waste workers were educated and given awareness on the issues related with plastic waste segregation and management. Details of the awareness workshops and training programmes conducted for the waste collectors / rag pickers at various locations. 163. People s behavior towards waste management is a matter of concern and the major issue involved is unconscious littering of waste. People do not segre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion about its major initiatives and activities through these social media channels also, to ensure awareness and consciousness amongst the masses, and involve or associate themselves with these activities through segregation of their plastic waste at the household level. 170. IPCA developed a network of waste collectors and scrap dealers in the seven Punjab cities through workshops and one-to-one interactions. These waste workers collected waste from different sources and segregated the same as per IPCA's guidelines and instruction. These waste workers bring the segregated MLP waste to the respective dry waste collection centers, where the operators of the centers further segregate it and make bales to reduce the volume of the waste material. 171. IPCA is in agreement with East Delhi Waste Co-Processing Company Limited, Mahadev Products and JBM Environment for the scientific processing and disposal of post-consumer MLP waste and bales material from each DWCC channelized to these facilities for its end of life solution. 172. IPCA collected 5391.13 MT of post-consumer MLP and the collected 5391.13 MT MLP waste from Amritsar, Mohali, Ropar, Bhatinda and Patiala was dispat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge about various aspects of sanitation, hygiene and collection of different types of plastics during their regular occupational activities. 179. The waste collectors are also distributed safety kits including jackets, sanitizer, soaps, gloves, mask, face-shield, head-cap, etc. The details of the various awareness programmes organised are given below: b. Awareness Programmes for Communities/ Housing Societies/ Communities in Punjab 180. The Awareness Programmes for Communities/ Housing Societies/ Communities in Punjab involve general communities and inhabitants in an area or region, where information and guidance about the impact of plastic waste on the environment and subsequent significance of plastic waste segregation is provided to all the participants. All participants are engaged through different kinds of games, interactive activities, and discussions, to ensure their participation and motivation. 181. The details of the Awareness Programmes organized for housing Societies/ Communities in Punjab are given below: c. Awareness programme for underprivileged communities / households. 182. Awareness programme for underprivileged communities /househo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plastic Waste Collection Vehicle Drives 188. A dedicated vehicle collects plastic waste from identified locations in the district through tie up with local community facilitators and MC workers. The trained staff of plastic waste collectors collects plastic waste from unattended Plastic waste dump sites. The collected Plastic waste is segregated and baled according to the SOP of Indian Pollution Control Association (IPCA), as per CPCB guidelines, to ensure scientific disposal. All stakeholders witnessing the activity are provided awareness about the initiatives of the Punjab Plastic Waste Management Society (PPWMS). 189. Dedicated Plastic Waste Collection Drive has also been conducted to cover the Government Smart High School, Dasgrain, Block Sri Anandpur Sahib, Distt Rupnagar, who have segregated 35 kgs of plastic waste from their locality through efforts of their students to ensure its recycling, and stop burning by the shopkeepers/ community people. The school team was motivated to take this as a science project for their Children's Science Congress , to be held on 19th Dec. 2022, after PPWMS organized an awareness programme in their school. 190. Through their ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n need of segregation of waste in dry and wet categories. Oath Taking Activity/ Ceremony. Movie on Journey of a Toothbrush to appreciate need of segregation of plastic waste. Music and Dance Activity on Plastic Anthem sung by eminent singers of India, i.e., Shaan, Shaimak Davar, Sonu Nigam, Sunidhi Chauhan, Ayushmann Khurana, Kanika Kapoor, Shankar Mahadevan, Armaan Malik, Shekhar Ravjiani and Neeti Mohan. Games and prizes (Cloth Bags) on identification of seven types of plastic as classified by Central Pollution Control Board (CPCB). Story Telling on Importance of Environment Resources in our lives. Exchange of plastic waste (in polybags), plastic bricks (Used Plastic bottles filled with MLP waste) in lieu of Cloth Bags. More than 650 school children and 80 teachers of 10 schools participated in these programmes in the month of September 2022, and more than 6500 friends, family members will be indirectly impacted through them. All school children wholeheartedly pledged to segregate their kitchen waste and dry waste to ensure efficient scientific disposal of their household waste. All members of Eco Club of schools brought segregat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve or associate themselves with these activities through segregation of their plastic waste at household level. All stakeholders, including the Chairman, Punjab Pollution Control Board (PPCB), Punjab Municipal Infrastructure Development Corporation (PMIDC), and the Brand Owners have interacted through interviews, to provide their practical insights and knowledge to deal with the serious issue of Plastic Waste Management (PWM). These jingles and interviews are repeatedly and regularly played during various programmes in Punjabi and Hindi. m. Installation of Hoardings at strategic locations for spreading awareness on issues of plastic waste management amongst masses and communities 199. Hoardings were installed at various locations of highways, malls, connecting roads in Mohali, Punjab with maximum footfall and connectivity with Punjab, Chandigarh and Delhi/ NCR, to spread awareness on issues of plastic waste management amongst the masses and communities. n. Conference on Extended Producer Responsibility (EPR) model of Plastic Waste Management in Punjab on 24th February 2023 200. A Conference on Extended Producer Responsibility (EPR) model of Plastic Waste Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out on rent, hire, sublet or otherwise deal with all or any part of the properties and assets of the company 9 to enter into agreement with any Government or Government undertakings or any other authorities supreme, municipal, local, foreign or otherwise which may seem conductive to the company's objective' any of them either for joint collaboration or for obtaining from any of them any grants concession rates, privileges, quotas, lease and license 10 To promote status and research, both scientific and technical, investigation and invention by providing subsidizing, endowing laboratories, workshops libraries, lectures, meetings and conferences and providing grants and subsidies to the persons undertaking such work, as found convenient 8 to establish sub-offices, research laboratories and other information offices for the plant for the benefit of the user brand owners/producers of plastic waste 9. to obtain any order enabling the society to carry out its objectives in effect or for effecting any modification of the society's constitution or for any other purpose by lawful means and to oppose any proceedings or application which may seem calculated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plastic waste management. Unless the plastic waste is collected and processed, it would adversely affect our environment and it is for the management of the plastic waste, that the plants are required to be installed, for which, consultants with suitable technology are required to be invited. 205. Activity 2 requires the Assessee to fix contractor for setting up of operation and maintenance of the plant, as found necessary. This obviously, is directly connected with the activity at Item No.1. It is the operation and maintenance of the plant which will enable the management of the plastic waste, as discussed herein above. 206. Activity No. 3 requires the Assessee to maintain suitable land and to construct buildings thereon for establishing /storage / treatment / processing plants and for any other purpose connected therewith. Again, it goes without saying that suitable land meant for the plant and other connected purposes is required to be maintained. The plants would be installed in buildings constructed on such land. 207. Activity No. 4 requires the Assessee society to purchase or take on lease any buildings, or other immovable or movable property and to improve manage, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e society might require enforcement thereof by lawful means, i.e, through orders of the competent authority. Similarly, the modification of the society s constitution or any other purpose to eschew prejudice to the society s interest might require obtaining of orders from the competent authority. 213. Activity No. 10 enables the Assessee society to obtain such orders, for carrying out its objectives in furtherance of the rules and the Act. 214. Activity No.11 enables the Assessee society to receive grants, loans, advances or other moneys or deposits or other kinds of financial assistance from the Central Government or the State Government, Banks, Firms, Companies, Trusts or individuals, with or without allowances of interest thereon. This activity provides for the smooth flow of financial assistance for carrying out the objectives of the Assessee society, in furtherance of the rules and the Act, for the charitable purpose of Preservation of Environment. 215. As per activity No.12, the Assessee society may open and operate bank accounts, to draw, make, accept, endorse, discount, issue and negotiate assign and otherwise deal with cheques, drafts, pronotes, bills of lading, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. CIT(E) has totally missed the point that segregation of plastic waste, i.e., plastic waste management is an activity which enures for the public at large and it is not only for the interested parties acting in tandem with the Assessee society. 223. It is, therefore, seen that all the above activities are enabled by clause 3 of the Bye-laws of the Assessee society. Further, in the preceding paras, we have, in extenso, dealt with the Annual Reports to be tendered by the Assessee society to the Punjab Pollution Control Board, as per requirements of the Plastic Waste Management Rules. 224. Having gone through the above details of the activities carried out by the Assessee society, we find that the objection of the ld. CIT(E), that none of the activities is covered by any of the limbs of charitable purpose envisaged in section 2(15) of the I.T. Act is wholly incorrect. These activities of the Assessee society make it amply clear that they are entirely in accordance with the avowed purpose of the very inception of the Assessee society, i.e., plastic waste management, which is perfectly in accordance with the Plastic Waste Management Rules, 2016, as amended from time to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public at large, the genuineness of the activities of the Assessee cannot be corroborated with the stated aims and objects, as per documents submitted. 229. This conclusion of the ld. CIT(E) as gone into at length hereinabove, is without any basis or reasoning whatsoever. The activity of plastic waste management, it cannot to be overemphasized, does enure for the public at large. It makes our environment healthier, being less polluted, rid of plastic waste to that extent. The Assessee society is, therefore, without doubt, carrying on the charitable purpose of protection of environment, squarely attracting the provisions of section 2(15) of the I.T. Act entitling the Assessee society for grant of registration u/s 12A of the I.T. Act. CASE LAWS: 230. Having gone into all the objections raised by the ld. CIT(E), we will now discuss some case laws on the dispute. 231. In CIT Vs. ILLM Foundation Academy , 389 ITR 148 (P H), it was held that where there was nothing on record to show that the company was indulging in any activity which was not in the nature of charity and further there was also nothing on record to show that the company did not meet any conditions prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agencies or producers. Further, the Local Bodies may also be directed to frame byelaws incorporating the provisions of the Plastic Waste Management Rules, 2016. 8. Every Gram Panchayat may be directed to set up, operationalize and co-ordinate for waste management in rural area under their control either on its own or by engaging an agency. Further the Gram Panchayat may also be directed to perform functions such as ensuring segregation, collection, storage, transportation, plastic waste and channelization of recyclable plastic waste fraction to recyclers having valid registration, creating awareness among all stakeholders about their responsibilities, and ensuring that open burning of plastic waste does not take place. 9. The Waste Generator may be directed to take steps to minimize generation of plastic waste and segregate plastic waste at source in accordance with the Solid Waste Management Rules. 10. CPCB may also be directed to conduct regular meeting with SPCBs to monitor implementation status and compliance with PWM Rules, 2016. 11. To ensure proper plastic waste management, industries may be directed to explore the possibilities of use of such wastes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r necessary, CPCB may issue further directions from time to time in the light of experiences gained considering different suggestions and viewpoints, including the suggestions of the Oversight Committee for State of UP, quoted above. 237. It is seen that the above recommendations made by the Oversight Committee constituted by the Tribunal, as taken into consideration by the Tribunal in the aforesaid order, are equally relevant to the case at hand. In these recommendations, stress has been laid, inter alia, on directing the State Pollution Control Board to keep a regular check on the enforcement status for the setting up of collection, source segregation and disposal system for plastic waste; directing the Local Bodies to ensure proper development and setting up of infrastructure for segregation, collection, storage, transportation, processing and disposal of plastic waste and framing of Bye-laws incorporating the provisions of the Plastic Waste Management Rules, 2016; directing every Gram Panchayat to set up, operationalize and co- ordinate for waste management in the rural area under their control, to perform functions such as ensuring segregation, collection, storage, transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2022, which gives Guidelines as discussed in detail herein above. This decision, as such, is also squarely applicable to the case at hand, stressing the need for plastic waste management for preservation of the environment. 239. No decision to the contrary has been cited before us. CONCLUSIONS SUMMARISED 240. We would like to summarise the conclusions arrived at as under:- 1. The Punjab Pollution Control Board is a creature of Legislation in the form of the Plastic Waste Management Rules, 2016, particularly Rule 12 and Schedule II, containing the Guidelines with regard to the plastic waste management under the Extended Producer s Responsibility for Plastic Packaging and duties and functions of the State Pollution Control Boards. 2. In view of the above, there is nothing wrong in the factum of all the powers having been vested with the Punjab Pollution Control Board. Rather, this is in furtherance of the requirement of the Plastic Waste Management Rules, 2016. 3. The Bye-laws of the Assessee society are entirely in keeping with its Memorandum of Association which, in turn, is well within the four corners of the Plastic Waste Management Rules, 2016. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
