https://www.taxtmi.com/caselaws?id=446530 ITAT Mumbai allowed the appeal and set aside the CIT(E)'s order denying section 80G approval. The trust, established for environmental preservation and registered under Bombay Public Trusts Act 1950, was denied approval on grounds that it spent CSR funds and sold recycled materials commercially. ITAT held that environmental preservation activities constitute charitable purposes regardless of material sales, as the trust's primary objective was environmental conservation. The tribunal found no other objections raised by CIT(E) and no questions regarding genuineness of activities, concluding all conditions for section 80G approval were satisfied. en-us Wed, 29 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446530 ITAT Mumbai allowed the appeal and set aside the CIT(E)'s order denying section 80G approval. The trust, established for environmental preservation and registered under Bombay Public Trusts Act 1950, was denied approval on grounds that it spent CSR funds and sold recycled materials commercially. ITAT held that environmental preservation activities constitute charitable purposes regardless of material sales, as the trust's primary objective was environmental conservation. The tribunal found no other objections raised by CIT(E) and no questions regarding genuineness of activities, concluding all conditions for section 80G approval were satisfied. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446530