https://www.taxtmi.com/caselaws?id=441237 Preservation of environment is treated as a charitable purpose under section 2(15) of the Income-tax Act, and plastic waste management activities such as collection, segregation, treatment, processing and disposal are described as part of that environmental object. The text states that a society's bye-laws and memorandum must be read as a whole to see whether they support a public charitable purpose rather than private control, and that objections based on selected clauses, alleged restrictiveness or limited expenditure should be tested against the actual statutory environmental framework, including the Environment (Protection) Act, 1986 and the Plastic Waste Management Rules, 2016. It further notes that registration under section 12A/12AA should not be denied merely because the activities implement a regulated environmental mandate. en-us Fri, 14 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441237 Preservation of environment is treated as a charitable purpose under section 2(15) of the Income-tax Act, and plastic waste management activities such as collection, segregation, treatment, processing and disposal are described as part of that environmental object. The text states that a society's bye-laws and memorandum must be read as a whole to see whether they support a public charitable purpose rather than private control, and that objections based on selected clauses, alleged restrictiveness or limited expenditure should be tested against the actual statutory environmental framework, including the Environment (Protection) Act, 1986 and the Plastic Waste Management Rules, 2016. It further notes that registration under section 12A/12AA should not be denied merely because the activities implement a regulated environmental mandate. Case-Laws Income Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441237