TaxTMI 
TaxTMI 
2015 (1) TMI 1417
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on facts in directing the Assessing Officer to treat the activities of the Assessee as charitable, and thereby deleting the addition of Rs. 2,53,21,438/-. ii. The Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts in holding that the Assessee is doing charitable activity as per Section 2(15) of the I.T. Act, and therefore, the benefit of Section 11 & 12 of the I.T. Act should be available to it." 2. Assessee company is engaged in the activity of providing pollution control treatment for disposal of liquid and solid industrial waste. Assessee company operates in GIDC, Naroda for various industrial undertakings operational in that area. Assessee company is running a Common Effluent Treatmen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd develop common Effluent Treatment plant (CEPT), Total Suspended Disposal Facility (TSDF), conserve the natural resources, utilization of other selective resources to reduce pollution, to make adopt the industries and familiarize the concept of 'Cleaner Production', 'Cleaner Technologies' such as incineration, hydrogenation, and, to carry out research and development and, activities incidental and ancillary thereto and, to make available benefits of its a vivifies and facilities to the public at large without any distinction of race, religion or caste." 2.3 According to Assessing Officer, assessee has failed to bring on record necessary facts and figures that after its incorporation as under Section 25 of Company....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the issue. Same has been opposed before us on behalf of Revenue inter alia submitted that CIT(A) was not justified in directing the Assessing Officer to treat activity of assessee as charitable and whether by deleting addition of Rs. 2,53,21,428/-. CIT(A) erred in law and fact in holding that assessee is doing charitable activity as per Section 2(15) of Income Tax Act and therefore, benefit of Section 11 & 12 of the Act should be available to it. Accordingly, order of CIT(A) be set aside and that of Assessing Officer issue be restored. On other hand learned Authorized Representative supported the order of CIT(A). 4. After going through rival submissions and material on record, we find that main object of as....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o become member of assessee company for meeting the pollution control parameters laid down by GPCB. The amount collected from the members varied depending upon the quantum of effluent, nature of effluent to be treated as well as other factors pertaining to pollutant of different kind coming from the industrial units. Thus, assessee is engaged in the activity of preservation of environment by abetment and controlling pollution of environment i.e. land, water and air. For this objective, assessee is providing pollution control treatment for disposal of liquid and solid industrial waste. It is undisputed that assessee was incorporated u/s. 25 of the Companies Act. Assessee was duly registered u/s. 12AA and also u/....