https://www.taxtmi.com/caselaws?id=285611 The Tribunal granted registration under section 12AA of the Income Tax Act to the appellant, overturning the Commissioner's decision. The Tribunal accepted the appeal despite a delay, considering it was due to a genuine mistake. It found the trust's objective of setting up an effluent plant for pollution control to be in the public interest, contrary to the Commissioner's assessment of mutual benefit. The Tribunal emphasized the public utility aspect of pollution control activities, distinguishing a previous case cited by the Commissioner. Ultimately, the Tribunal directed the Commissioner to register the institution under section 12AA. en-us Thu, 01 Sep 2016 00:00:00 +0530 Mon, 20 Jan 2020 07:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285611 The Tribunal granted registration under section 12AA of the Income Tax Act to the appellant, overturning the Commissioner's decision. The Tribunal accepted the appeal despite a delay, considering it was due to a genuine mistake. It found the trust's objective of setting up an effluent plant for pollution control to be in the public interest, contrary to the Commissioner's assessment of mutual benefit. The Tribunal emphasized the public utility aspect of pollution control activities, distinguishing a previous case cited by the Commissioner. Ultimately, the Tribunal directed the Commissioner to register the institution under section 12AA. Case-Laws Income Tax Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285611