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of <h1>Court Affirms Registration for Charitable Organization Focused on Environmental Protection; Dismisses Petition.</h1> <h3>COMMISSIONER OF INCOME TAX (EXEMPTION) Versus WATER AND LAND MANAGEMENT TRAINING AND RESEARCH INSTITUTE</h3> COMMISSIONER OF INCOME TAX (EXEMPTION) Versus WATER AND LAND MANAGEMENT TRAINING AND RESEARCH INSTITUTE - [2024] 461 ITR 1 (SC) Issues involved:The issue in this case revolves around the respondent's application for registration under Section 12AA of the Income Tax Act as an institution carrying on charitable objects related to the protection of the environment. The petitioner challenges the impugned order allowing the respondent's application.Details of the Judgment:Issue 1: Object of the AssesseeThe impugned order listed the objects of the assessee, including training government functionaries, promoting efficient operational plans, enhancing understanding of water and land resources, functioning as an apex body on water and land management matters, providing consultancy services, and conducting research on water and land management.Issue 2: Interpretation of Section 12AAThe respondent relied on a three-judge bench judgment that clarified the interpretation of Section 12AA regarding the registration of trusts. The court emphasized the distinction between assessing proposed activities for registration and actual activities for cancellation of registration. The court found that the concerned Commissioner in this case overlooked the charitable nature of the assessee's category, which is considered 'per se' charitable and not a general public utility concern.Conclusion:The court held that there was no infirmity in the impugned order, dismissing the special leave petition and disposing of all pending applications.This summary highlights the key issues addressed in the judgment, including the object of the assessee and the interpretation of Section 12AA of the Income Tax Act. The court's decision provides clarity on the registration process for charitable trusts and emphasizes the importance of aligning proposed activities with the charitable objects of the trust.
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