https://www.taxtmi.com/caselaws?id=459766 A statutory pollution control board engaged mainly in granting consents, collecting fees, conducting search and seizure, and prosecuting offenders was treated as performing regulatory and enforcement functions under environmental control laws, not charitable activity. On that basis, its surplus income and account treatment supported the view that it was neither established nor existing for charitable purposes under section 2(15) of the Income-tax Act, 1961, and its dominant object could not be regarded as advancement of any other object of general public utility for exemption under section 10(23C). The exemption claim was rejected and the denial of exemption sustained. en-us Mon, 07 Dec 2009 00:00:00 +0530 Fri, 27 Dec 2024 12:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459766 A statutory pollution control board engaged mainly in granting consents, collecting fees, conducting search and seizure, and prosecuting offenders was treated as performing regulatory and enforcement functions under environmental control laws, not charitable activity. On that basis, its surplus income and account treatment supported the view that it was neither established nor existing for charitable purposes under section 2(15) of the Income-tax Act, 1961, and its dominant object could not be regarded as advancement of any other object of general public utility for exemption under section 10(23C). The exemption claim was rejected and the denial of exemption sustained. Case-Laws Income Tax Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459766