TaxTMI 
TaxTMI 
2023 (8) TMI 216
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.... difficulties in the family; that the said deceased brother had already lost his wife in the year 2015 and thus, this grievous incident left Shri Prabhakar Mishra's nieces and nephew without parents, to be taken care of; that the onus of taking care of them shifted to him and it took time to settle the things; that also, the father of the Chairman of the Assessee firm fell ill and was hospitalized in Oct. 2019; and that he was engaged in the treatment of his father. It has been submitted that the delay caused was totally unintentional and bonfide on the part of the appellant. A request has been made by the Assessee to condone the delay in the interest of substantial justice. 3. We have considered the facts and the reasoning furnished by the Assessee. In view of the detailed explanation and reasoning given by the Assessee, finding that the Assessee was prevented by sufficient cause from filing the Appeal in time, and keeping in view the principles of natural justice, the delay of 50 days in filing the appeal is condoned. 4. The following grounds have been taken:- 1. That the Ld. Commissioner of Income Tax has erred in law as well as on facts in rejecting application f....
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....y is meant to be run as a one man show, rather than as a public charity; that all the powers were exclusively vested in the PPCB, to be used at its sole discretion. The administrative part of the MOA also had a vital bearing on the conduct of the affairs of the society and had conveyed a clear intention of the PPCB to keep all powers in itself and that the applicant society looks more like the private affairs of an entity rather than a public charity. 8. Further, the aims & objectives mentioned at Sr. Nos. 3 & 4 is restrictive in nature, which are reproduced as under:- "3. To interact with various stakeholders engaged in the packaging, distribution, generation, collection of the multilayered plastic pouches/packaging. 4. To provide facility to the Brand owners, producers for collection of multilayered plastic pouches/ packaging equivalent to the generation through marketing of their products in the state of Punjab at a reasonable charge." The claims of the assessee contended that these activities are contributing towards the long term benefit of larger masses. Prima facie none of the activities gets covered by any of the limbs of "charitable purp....
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....turn, contributes to the long term benefit of the larger masses, i.e, the public at large; that this facility is provided to the Brand owners and producers of plastic waste for a small charge as the Society requires monetary assistance to manage waste; that this in no way makes the Assessee's objectives restrictive; that the ld. CIT(E) has wrongly observed that the various clauses of the Assessee's Bye-laws make it clear that the society is meant to be run as a one man show rather than as a public charity; that the ld. CIT(E) has further wrongly construed that all the powers are vested exclusively in the Punjab Pollution Control Board (PPCB), to be used at its sole discretion; that the ld. CIT(E) has further gone wrong in observing that the administrative part of the Assessee's Memorandum of Association (MOA) also has a vital bearing on the conduct of the affairs of the society: that it conveys a clear intention of the Punjab Pollution Control Board (PPCB) to keep all powers with itself; and that the affairs of the applicant society look more like the private affairs of an entity, rather than a public charity. It has been contended by the ld. Counsel that the ld. CIT(E) has adopted....
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....EPARTMENT'S CONTENTIONS 7. The ld. DR, on the other hand, has placed strong reliance on the impugned order. It has been contended that as rightly observed by the ld. CIT(E), it is clear from Clauses 5, 10, 11(i) and 14 of the Bye- laws of the Assessee-society, that the powers mentioned therein are with the Punjab Pollution Control Board only; that from this, it is amply clear that the Assessee-society is merely a one man show without any public charity, as unsuccessfully tried to be made out; that the PPCB has kept all the powers exclusively with itself and these powers are to be used at the sole discretion of the PPCB; that so much so, again, as correctly observed by the ld. CIT(E), the administrative portion of the MOA of the Assessee society conveys a clear intention to vest the powers exclusively with the PPCB; that further, Sr. Nos. 3 and 4 of the Aims and Objectives of the Assessee society are restrictive in nature, allowing interaction only with the stakeholders and providing facility for collection of plastic only to the Brand owners and producers; that none of the activities of the Assessee society is for a charitable purpose as required u/s 2(15) of the Act; that even ....
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.... preservation of / saving/ conservation of our environment has been construed and held by the legislature to be a charitable action. The legislature, it is trite, chooses its words with utmost care. And in our present context, the reason for the choice of words by the legislature is neither far to seek, nor esoteric. 10. Protecting our environment is the very foundation for sustaining our planet, community and economy for maintaining the ecological balance. Our environment supports and houses our ecosystems, allowing them to grow and thrive. If we fail to protect our environment, we will put the lives of humans, animals, plants and more at risk. 11. Although the environment can continue to survive in its natural state, human intervention has caused extensive destruction in many ecosystems. We have now arrived at a stage where positive human intervention has become the sine qua non very important for the preservation of our environment, so that we can continue to live on this planet in a healthy and safe atmosphere. 12. Industrially developed and developing countries - all alike, are facing threats of being polluted and affected by the detrimental environmental impact made ....
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....of the environment. Without it, public health cannot be assured. Article 48-A of the Constitution of India says that 'the state shall endeavor to protect and improve the environment and to safeguard the forests and wildlife of the country'. 17. The Constitution guarantees fundamental rights which are essential for the development of every individual. Right to environment is also a right for such development. Articles 14, 19 and 21 have been used for environmental protection. OTHER ENACTMENTS 18. Other specific enactments have also been made with regard to environmental protection / preservation, like the Environment (Protection) Act, 1986, the Water (Prevention and Control of Pollution) Act, 1974, the Air (Prevention and Control of Pollution), Act 1981, and other such enactments. For managing plastic waste, the Plastic Waste (Management and Handling) Rules, 2011 had been framed. These rules had been enacted with the primary objective to channelize the plastic waste, especially multi-layered plastic waste for its environmentally sound recycling / processing. Since the major portion of such waste lands in the landfill, the open air burning of such waste results in higher pol....
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.... towards target 6.2 of the Sustainable Development Goals Number 6 established by the United Nations in 2015. By achieving the lowest open defecation-free status in 2019, India achieved its Sustainable Development Goal (SDG) 6.2 health target in record time, eleven years ahead of the UN SDG target of 31^st December 2030. 22. The campaign's official name is in Hindi. In English, it translates to "Clean India Mission". The campaign was officially launched on 2^nd October 2014 at Rajghat, New Delhi by the Prime Minister. It is India's largest cleanliness drive to date with three million government employees and students from all parts of India participating in 4,043 cities, towns, and rural communities. 23. At a rally in Champaran, the Prime Minister called the campaign 'Satyagrah se Swatchhagrah' in reference to Gandhi Ji's Champaran Satyagraha launched on 10th April 1916. 24. The Mission was split into two: rural and urban. In rural areas "SBM - Gramin" was financed and monitored through the Ministry of Drinking Water and Sanitation (since converted to the Department of Drinking Water and Sanitation under the Ministry of Jal Shakti), whereas "SBM - urban" was oversee....
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....preventing, controlling and abating environmental pollution. Such measures may include, inter alia, measures with respect to co-ordination of actions by the State Governments, officers and other authorities under the Environment (Protection) Act, 1986, or the rules made thereunder, or under any other law for the time being in force which is relatable to the objects of this Act, planning and execution of a nation-wide programme for the prevention, control and abatement of environmental pollution, laying down standards for the quality of the environment in its various aspects, laying down procedures and safeguards for the handling of hazardous substances [section 2 (e) defines "hazardous substance" to mean any substance or preparation which, by reason of its chemical or physico-chemical properties or handling, is liable to cause harm to human beings, other living creatures, plant, micro-organism, property or environment], collection and dissemination of information in respect of matters relating to environmental pollution and such other matters as the Central Government deems necessary or expedient for the purpose of securing the effective implementation of the provisions of this Act....
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....t subject to certain safeguards; (vi) laying down procedures and safeguards for the prevention of accidents which may cause environmental pollution and remedial measures for such accidents; (vii) laying down procedures and safeguards for the handling of hazardous substances; (viii) examination of such manufacturing processes, materials and substances as are likely to cause environmental pollution; (ix) carrying out and sponsoring investigations and research relating to problems of environmental pollution; (x) inspection of any premises, plant, equipment, machinery, manufacturing or other processes, materials or substances and giving, by order, of such directions to such authorities, officers or persons as it may consider necessary to take steps for the prevention, control and abatement of environmental pollution; (xi) establishment or recognition of environmental laboratories and institutes to carry out the functions entrusted to such environmental laboratories and institutes under this Act; (xii) collection and dissemination of information in respect of matters relating to environmental pollution; (xiii) prepa....
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....including noise) for different areas; (c) the procedures and safeguards for the handling of hazardous substances; (c) the prohibition and restrictions on the handling of hazardous substances in different areas; (d) the prohibition and restrictions on the handing of hazardous substances in different areas; (e) the prohibition and restriction on the location of industries and the carrying on of process and operation in different areas; (f) the procedures and safeguards for the prevention of accidents which may cause environmental pollution and for providing for remedial measures for such accidents. 32. The rules framed for the procedures and safeguards for the hazardous substances, as provided for in section 6(2)(c) are, inter alia: The Environment (Protection) Rules, 1986. The Hazardous Waste (Management, Handling and Transboundary Movement ) Rules, 2008. The Plastic Waste Management Rules, 2011. The Plastic Waste Management (Amendment) Rules, 2016. The Plastic Waste Management (Amendment) Rules, 2021 and The Plastic Waste Management (Second Amendment) Rules, 2022. 33. Section 20....
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....n recent years. As a corollary, therefore, production of plastic waste has also grown by leaps and bounds. So much so, that environment protection laws have to be repeatedly amended and updated, qua plastic waste management. It goes without saying that the Plastic Waste Management Rules aim at ensuring protection of the environment through Plastic Waste Management, which the Assessee professes to carry out as its main objective. 36. The importance and general public requirement of plastic waste management becomes evident from the fact that at all public places, in present times, dust bins have been provided where plastic waste is to be disposed of in separate bins especially specifically dedicated for plastic waste, whereas other waste is to be disposed of in separate bins. The below reproduced figures depict such separate waste bins at airports / railway stations / bus terminals/multiplexes / malls etc., and even in public parks. Figure I - Separate Plastic & Paper waste Bins Figure 2 - Separate Waste Bins at Airports for Solid Waste and Recyclable Waste (Plastic Waste) 37. Further, even the Government Sanitation Department now requires such segregation of plastic wast....
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....s, academies, hotels, restaurants, malls and shopping complexes. So, remarkably, as per the Plastic Waste Management Rules, 2016, Central Government Departments, like the Income Tax Department itself, are plastic waste generators which waste requires to be reduced in its production and managed in its entirety, for the protection and conservation of our environment, enuring for public at large. 42. According to rule 3 (b), "brand owner" means a person or company, who sells any commodity in a registered brand liable as per the Extended Producer Responsibility. 43. Rule 3(h) states that "extended producer's responsibility" means the responsibility of a producer for the environmentally sound management of the product until the end of its life. 44. As per rule 3(s), "producer" means persons engaged in manufacture or import of carry bags or multilayer packing or plastic sheets or the like, and includes Industries or individuals using plastic sheets or the like or covers made of plastic sheets or multi layered packaging for packing or wrapping the commodity. 45. "Registration", states rule 3(t) means registration with the State Pollution Control Board or Pollution Control Comm....
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....ments, either individually or collectively, through their own distribution channel, or through the local body concerned; that this plan of collection is to be submitted to the State Pollution Control Boards while applying for consent to Establish or Operate or Renewal; that the producers / brand owners whose consent has been renewed before the notification of these rules shall submit such plan within one year from the date of notification of these rules and implementation within two years thereafter; and that the introduction of the collect back system of waste generated from various products by the producers /brand owners of those products will improve the collection of plastic waste, its re-use/ re-cycling. 49. As per these rules, all Institutional Generators of plastic waste shall segregate and store the waste generated by them in accordance with the Solid Waste Management Rules, 2016 (notified by the Ministry of Environment Forest and Climate Change on 8.4.2016) and handover the segregated waste to authorized waste processing or disposal facilities or deposition centers, either on its own, or through the authorized waste collection agency. All waste generators shall pay such....
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....f the State or a Union Territory. (4) The authorities referred to in sub-rules (1) to (3) shall take the assistance of the District Magistrate or the Deputy Commissioner within the territorial limits of the jurisdiction of the concerned district in the enforcement of the provisions of these rules." 51. As per rule 13 of the 2016 rules, no person shall manufacture carry bags or recycle plastic bags or multilayered packaging, unless the person has obtained a registration from the State Pollution Control Board or the Pollution Control Committee of the Union Territory concerned, as the case may be, prior to the commencement of production. Every person recycling or processing waste or proposing to recycle or process plastic waste shall make an application to the State Pollution Control Board or the Pollution Control Committee, for grant of registration or renewal of registration for the recycling unit. Every manufacturer engaged in manufacture of plastic to be used as raw material by the producer shall make an application to the State Pollution Control Board or the Pollution Control Committee of the Union territory concerned, for the grant of registration or for the renewal ....
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....es for imposition of Environmental Compensation based on the 'polluter pays' principle, with respect to non-fulfillment of Extended Producer's Responsibility targets by Producers, Importers and Brand Owners, for the purpose of protecting and improving the quality of the environment and preventing, controlling and abating environmental pollution. The Environment compensation shall be levied by the respective State Pollution Control Board on the Producers, Importers and Brand- owners operating in their jurisdiction, Plastic Waste Processors, which includes recyclers [as per item 3 (n) "recyclers" are entities who are engaged in the process of recycling of plastic waste] and other waste processors - waste to energy, waste to oil, co-processors, with respect to non-fulfillment of their Extended Producer's Responsibility targets or responsibilities and obligations set out under these Guidelines. In case the State Pollution Control Board does not take action in reasonable time, the Central Pollution Control Board shall issue directions to the State Pollution Control Board. The funds collected under environmental compensation shall be kept in a separate escrow account, wherever so applica....
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....tended Producer Responsibility portal. State Pollution Control Board or Pollution Control Committee by itself or through a designated agency shall verify compliance of Producers, Importers & Brand-Owners through inspection and periodic audit, as deemed appropriate, of Producers, Importers & Brand-Owners as well as plastic waste processors in their jurisdiction as per the Plastic Waste Management Rules, 2016. (13.2) The State Pollution Control Board or Pollution Control Committee shall bring out a list of entities (Exception Report) who have not fulfilled their Extended Producer Responsibility responsibilities on annual basis and publish the same on their website. The State Pollution Control Board or Pollution Control Committee shall submit the Annual Reports submitted by Producers, Importers & Brand-Owners and plastic waste processors in their jurisdiction to Central Pollution Control Board and upload the same on the online Extended Producer Responsibility portal. (13.3) State Pollution Control Board or Pollution Control Committee will establish a mechanism to ensure a regular dialogue between relevant stakeholders involved in the fulfillment of extended producer ....
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....ed by the Central Pollution Control Board under the chairpersonship of the Chairman, Central Pollution Control Board to recommend measures to the Ministry of Environment, Forest and Climate Change for the effective implementation of Extended Producer's Responsibility, including amendments to Extended Producer's Responsibility Guidelines. The committee shall monitor the implementations of Extended Producer's Responsibility and also take such measures, as required for removal of difficulties. The Committee shall also be tasked with the guiding and supervision of the online portal including approval of requisite forms or pro forma. As per item 18.2, the committee shall comprise of representatives from the concerned line Ministries/Departments, such as Ministry of Housing and Urban Affairs, Ministry of Micro, Small and Medium Enterprises, Department of Drinking Water and Sanitation, Department of Chemical and Petrochemicals, Bureau of Indian Standards, three State Pollution Control Boards or Pollution Control Committee, Central Institute of Plastic Engineering and Technology (CIPET), National Environmental Engineering Research Institute (NEERI) and three industry associations, and any ....
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....lows by the Hon'ble Minister: F.M.'S SPEECH WHILE PRESENTING BUDGET FOR 2009-10, INTRODUCING THE 'PRESERVATION OF ENVIRONMENT' LIMB IN SECTION 2 (15), INCOME TAX ACT "103. Under the present provisions of section 2 (15) of the Income Tax Act, "charitable purpose" includes relief of the poor, education, medical relief, and the "advancement of any other object of general public utility". However, the "advancement of any other object of general public utility" cannot involve the carrying on of any activity in the nature of trade, commerce or business. I propose to provide the same tax treatment to trusts engaged in preserving and improving our environment (including watersheds, forests and wildlife) and preserving our monuments or places or objects of artistic or historic interest, as is available to trusts engaged in providing relief of the poor, education and medical relief." 68. From the above, it is clearly evident that the intention was to treat trusts involved in 'preserving and improving our environment' at par with trusts engaged in providing relief to the poor, education and medical relief, as charitable purposes. It is, therefore, that 'preservation of envi....
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....iety is meant to be run as a one man show and not as a public charity. Here, it needs to be re- emphasized that since the Punjab Pollution Control Board is a prescribed authority under the rules for plastic waste management, the Assessee society, working in tandem with the Punjab Pollution Control Board, is nothing other than a public charity, and not a one man show. Further, the authority vested in the Punjab Pollution Control Board and its powers have correctly been left to the exercise of its sole discretion. Otherwise, if these powers were to be vested in other constituents of the consortium, it would lead to chaotic results and the very purpose of plastic waste management would get defeated. Under the umbrella of the Punjab Pollution Control Board, the exercise of such powers gives a direction to the charitable object sought to be carried out by the Assessee society, and for this reason too, the ld. CIT(E) is again wrong in observing that the affairs of the Assessee society are more like the private affairs of an entity and not those of a public charity. 73. Rather, the basic fact is that taking an initiative to implement the Plastic Waste Management Rules, 2016, various me....
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....ssessee society are as under:- "1. The society shall be registered under the societies Act 1860, since it shall operate on a no loss no profit basis. 2 To set up a mechanism for collection, transportation, treatment & disposal of plastic material especially multilayered plastic pouches, thermocol packing & utility items (polystyrene products) in an environmentally sound S. safe methods/ technologies. 3 To interact with various stakeholders engaged in the packaging, distribution, generation, collection of the multi layered plastic pouches/packaging. "4. To provide facility to the Brand owners, producers for collection of multilayered plastic pouches/packaging equivalent to the generation through marketing of their products in the State of Punjab at a reasonable charge. 5. To conduct survey & to undertake research & development for the treatment & disposal of the multi layered plastic packaging through use of innovative & environmentally sound technologies. 6. To share & make available the benefits of such environmentally sound technologies along with data to all the stakeholders as & when required for the advantage of them & publ....
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....or the like, for the environmentally sound management of the product until the end of its life. As per the Guidelines on Extended Producer Responsibility for Plastic Packaging as contained in Schedule-II to the rules, the Plastic Waste Management Rules, 2016 mandate the generators of plastic waste to take steps to minimize the generation of plastic waste, not to litter the plastic waste, ensure segregated storage of waste at source and handover segregated waste in accordance with the rules. Object No.3, is, therefore, entirely in keeping with this mandate of the rules. 82. Object No. 4 states that the Assessee society is to provide facility to the Brand owners and producers for collection of multilayered plastic pouches/packaging equivalent to the generation through marketing of their products in the State of Punjab at a reasonable charge. Evidently, this object too is in accordance with the mandate of the guidelines on Extended Producer Responsibility of Plastic packaging, as contained in Schedule-II of the Rules. The ld. CIT(E) has reproduced only object Nos. 3 and 4 out of the total 11 objects of the Assessee society. The ld. CIT(E) states that the aims and objects at Sr. No.....
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.... waste is rapidly increasing, R&D for its treatment and disposal through use of innovative and environmentally sound technologies is entirely called for, rather inexorable. 86. In keeping with the Object No.6, the Assessee society is to share and make available the benefits of such environmentally sound technologies along with data to all the stakeholders as and when required, for the advantage of them and the public at large. Again, the ld. CIT(E) would have no objection. Making available environmentally sound technologies to the stakeholders and the public at large is in line with the object of protection, conservation and sustenance of our environment. The benefits thereof will obviously accrue to one and all and help in protecting the environment in accordance with the rules and the Environment (Protection) Act. 87. Object No. 7 enables the Assessee society to take premises on rent all over the State, as per the requirement, to set up plants for multi- layered plastic waste packaging, collection, ratings & processing. The ld. CIT(E) has not objected to this object also. Obviously, for setting up of such plants, premises are required to be taken on rent and this object is ....
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....se under the provisions of section 2 (15) of the Income Tax Act. Object Nos. 3 and 4 have, therefore, been wrongly held by the CIT(E) to be restrictive in nature. FURTHER FUNCTIONS PURSUANT TO THE AIMS AND OBJECTS 93. Further, pursuant to the above objectives, as provided in the Assessee's MOA (APB-8), the society may: (a) Make rules and bye-laws for the conduct of the affairs of the Society and add to, amend, vary or rescind them from time to time: (b) Advise the Government regarding policy initiatives in respect of multilayered plastic waste management: (c) Arrange funds (cash or kind), grants, securities, property and infrastructure of any kind, from any department, state and central government, industry, society, individual, etc. (d) Borrow money required for the purpose of the society with or without security upon such terms and in such manner as may be determined by the Board of the Society. (e) Invest any money of the society not immediately required for any of its objects in such a manner as the Board may in its absolute discretion determine. (f) Meet out of the funds of the society all expenses, which the society ....
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....is in pursuance of the main object of multi-layered plastic waste management. 97. The Assessee society may arrange funds (cash or kind), grants, securities, property and infrastructure of any kind, from any department, State and Central Governments, industry, society, individual, etc. Obviously, the Assessee society is enabled to carry out any of these actions to implement and further the object of plastic waste management, which require funds, property and infrastructure, as discussed herein above. 98. The Assessee society may borrow money required for the purpose of the society with or without security upon such terms and in such manner as may be determined by the Board of the Society. This is also in pursuance of the object of carrying out the plastic waste management. The purpose of the society in this regard might require borrowing of money. The manner for such borrowal is to be determined by the Board of the society and not by any individual. 99. In pursuance of its objects, the Assessee society may also invest any money of the society not immediately required for any of its objects. The manner of such investment is to be determined by the Board of the Society, and, ....
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....ated therein, acquisition of infrastructure necessary for plastic waste management, which is the main object of the Assessee society. 107. The Assessee society may also hire contractual staff for fieldwork and accounts/secretarial work and also take on lease/hire vehicles for day-to-day operations or as and when required. This is also in pursuance of the plastic waste management object. 108. The Assessee society may also take staff/experts on deputation from other departments, governments, industry, etc., or as contribution of industry to the society. This clause, again, follows the main purpose and object of the Assessee society. 109. The last clause is a residuary clause, as per which, the Assessee society may do all other times as considered necessary, incidental or conducive to the attainment of its objectives. Being self- speaking, this clause does not require any further explanation. 110. From the above delineated actions, it is evident that these actions are in pursuance of the main objects of the Assessee society, which objects, at the cost of repetition, are in pursuance of the charitable purpose of preservation of the environment through implementation of the ....
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.... provides: i. "Society"' means the Punjab Plastic Waste Management Society' for management of multilayered plastic waste, a society registered under the Societies Registration Act. ii. "Board" means the Board of Management constituted in terms of these bye-laws, iii. "Chairman" means the Chairman of Board of Management under these bye-laws, iv "Act' means the Societies Registration Act, as is applicable in the State Union Territory in which Head Office of Council is located, v Memorandum of Association" means the Memorandum of Association of the Punjab Plastic Waste Management Society' for management of plastic waste. vi. 'Secretary' means the Secretary of the Society. viii. Chief Executive" means Chief Executive of the Society 3. FUNCTIONS & ACTIVITIES In furtherance of the Aims & Objects of the Society indicated in the memorandum of Association, the Society may undertake itself and for cause to be undertaken by the concerned Departments/Agencies/Units one or more of the following tasks or activities in addition to any other tasks or activities as may be considered to be appropriate an....
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....or without allowances of interest there on 12 to open and operate bank accounts, to 'draw, make accept, endorse, discount, issue and negotiate assign and otherwise deal with cheques, drafts, promotes, bills of landing, railway receipts, warrants and all other negotiable or transferable instruments 13 To acquire by subscription, purchase or otherwise and to accept and take hold and sell, shares, or stocks, in any company society or to undertake the objects which shall either in whole, or part, be "similar to those of this company 14 To undertake and execute any contracts for works involving the supply, application or use of any machinery, materials or processes and to carry on any ancillary or other works comprising of and identical to the manufacturing line for which the company has been established 15 To draw, make, accept, endorse, discount and execute negotiable instruments 16 to meet the energy requirements of the company subject to and under compliance with law in force time to time 17 The income and property of the company' shall be applied solely for the promotion of these objects as set forth in the memorandum ....
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....mend the Memorandum and Bye-laws of the Council, if necessary; iii) To transact any other business as may be laid before it by the BOM or brought forward by 3 member of the General Body with the permission of the Chairman of the meeting. c) The Chairman of the Board of Management will chair the meeting or in his absence the members will chose the Chairman of the meeting from amongst themselves. d) The Govt. directors may send their representative in the meeting in case they are unable to attend personally. 9. BOARD OF MANAGEMENT a) There shall be a Board of Management which will include following functionaries :- i) Chairman ii) Chief Executive iii) General Secretary iv) Joint Secretary v) Directors Further, all the office bearers bearer to the Board of Management shall be by virtue of their post/designation in their respective institutions. b) The number of Directors initially will be seven but subsequent this no. can be increased. These Directors will be elected among the primary members of the Society once in a year but not later than eighteen months. c) The offic....
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.... Except for the members nominated by Govt. of Punjab, the member ceases before the tenure as per bye-laws or is terminated by Board of Management under the following circumstances: a) If member intentionally does any act or omission likely to injure the credit of Society or fails to observe proper discipline in regard to work of the Society. b) If a Member does any act of omission which may be held by the Board to be dishonest or contrary to the stated objects or interests of the Society. c) If a Member without showing satisfactory reasons and without the permission of the Chairman as the case may be, absents himself from three consecutive meetings of the Board of Management. d) In the event of invocation bye-laws as above a show cause notice shall issued to explain his can duct and he/she shall be given an opportunity in his/her defence after, issuance of notice. In the event of invocation of bye- law ll(iv), he/she shall be given an opportunity in his/her defence after issuance of a Show-cause Notice for his/her absence. However, if the Member requests for leave of absence, it shall not be denied to him/her without just and valid reason, to be ....
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....rman shall be competent to suspend the member from participating in that particular meeting. iv. In case of ...quity of the Board in the meeting of the Board of Management, the Chairman shall have power to decide the matter. v. The Chairman shall be competent to carry out uninterrupted day to day function of the Society, Chief Executive or other Director/employees of the Society shall be responsible to him. vi. The Chairman shall be competent to appoint and take all disciplinary action including removal of any Director/employee of the Society. vii. To discharge all such duties, powers and functions delegated by the Board of Management to the Chairman. viii. To approve any expenditure on any item upto Rs, 1.00 lac or upto such limit beyond Rs. 1.00 lac as delegated by Board of Management. ix. In emergent situation, the Chairman shall take all such decisions as deemed appropriate in the Interest of the society. x To call the meeting of the general body with prior approval of the Board of Management. b) Chief Executive: All policy decision taken by the board of management shall be implemented by the Chief....
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....ed by the Secretary and shall be circulated to all members and shall be ratified by the Members of the Board. Copies of the minutes should be readily available to all members of the Board and shall form an agenda Item in the next meeting of the Board. 14. POWERS OF THE GOVT. The PPCB may however modify, suspend or annul any resolution passed by the society which is in contravention ITA No. 17-Chd-2020 - Punjab Plastic Waste Management Society, Patiala of its objectives, by-laws and rules. However, an opportunity will be provided to the PPWMA to explain its position before passing such orders. 15. GRANTS, DONATIONS ETC The Society may receive gifts, grants, donation and benefactions from Government or any other source In or outside India and the same shall be used by the Society for exercising its functions and discharging its responsibilities subject to the condition that an, acceptance from foreign agencies, institutions and Governments will be on such terms as may be prescribed by the Government of India from time to time. 16. FUND 1) The Society shall maintain a Fund to be called the Society Fund to which shall be credited. ....
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....uly qualified to act as Auditors of Company under the Companies Act 21. ANNUAL LIST OF BOARD OF MANAGEMENT TO BE SENT TO THE REGISTRAR Once in every year, a list of the office bearers and member; of the Governing Body of the Society shall be filed with the Registrar of Societies as required under Section 4 of the Societies Registration Act 1860. 22. ESTABLISHMENT OF THE COMMITTEE i. In pursuance of the bye-laws, the Board may constitute, by passing a resolution through simple majority, Committee / Sub-Committee(s) from amongst its members to deal with such specific issues, or subjects, as may be recommended by the Board. Where necessary, individuals outside the members of the Council or the Board as the case may be, may be associated in the Committee / Subcommittee(s) 'Where, however, the subject/issues requiring attention becomes so urgent and inevitable that it is not possible to wait for the meetings of the Board, then the Chairman may constitute such committees/sub-committee through an appropriate order, subject, however, to obtain ratification of the Board at its next meeting. The resolution of the Board/or the order issued by the Chairm....
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....y amendment in the Memorandum of association and Bye laws will be carried out in accordance with, the procedure bid down under Sections 12 and 12A of Societies Registration Act 1860 and only in the General Body Meeting of the Society. 28. DISSOLUTION AND ADJUSTMENT OF AFFAIRS If the Society needs to be dissolved, it shall be dissolved as per the provisions laid down under Sections 13 and 14 of the Societies Registration Act I860 as applicable to Punjab. If on the winding up or dissolution of the council, there shall remain, after settlement of all its debts and liabilities, any property, whatsoever the same shall not be paid or distributed among the members of the Board or to any of them but shall be. disposed of under rules and in such manner as the Government of Punjab may determine. 29. APPLICATION OF THE ACT ALL the provisions under all the Sections of the Societies Registration ACT I860, as APPLICABLE to Punjab shall apply to this Society. For the purpose of any litigation etc. the Society shall come within the jurisdiction of the Court of Patiala. 30. ESSENTIAL CERTIFICATE Certificate that this is the correct copy of the Rules and Regulatio....
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....e Bye-laws above Bye-laws requires that the Members shall pay such subscription as may be prescribed by the Board of Management. 120. Bye-law No. 7 provides for Cessation of Membership on not fulfilling the conditions laid down by Board of Management of the Assessee society or for any reason adjudged by the Board of Management as injurious to the functioning of the society. It has been stated that the violation of section 15 of the Societies Registration Act, 1860 shall also be a disqualification for the members. The ld. CIT(E), remarkably, has not raised any objection with regard to this Bye-law, though this Bye-law also deals with the power of the Assessee's Board of Management, as does Bye-law No.5. 121. Bye-law No. 8 deals with General Body Meeting and provides that the general body of the society shall consist of all the Primary Members and Associate Members of the society. The Council shall hold an Annual General Meeting at least once a year and not more than 18 calendar months shall elapse between two successive Annual General Meetings, and a notice of clear 15 days convening such a meeting shall be given to the members. The business of the Annual General Meeting shall....
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....-law clearly shows that the directors which may be nominated by the Punjab Pollution Control Board are not private persons or paid employees of the Assessee society, as specifically stated towards the end of the bye-law 10. However, this aspect of the matter has escaped the notice of the ld. CIT(E). 125. Bye-law 11 provides for the term of the office. Clause (i) of the Bye-law 11, as reproduced by the ld. CIT(E), provides that the Punjab Pollution Control Board shall have the final say as far as the term of office is concerned. In view of the power vested under the Punjab Pollution Control Board by the rules themselves, there remains no meaning in the objection of the ld. CIT(E). This, however, has not been taken into consideration by the ld. CIT(E) . 126. Bye-law 11(ii) further emphasize the vast powers really vested in the Punjab Pollution Control Board. As per clause (ii), the nominee Directors of the Punjab Pollution Control Board shall not be liable for liable for retirement by rotation nor shall be liable to be removed by the Board of Directors and/or General Body. It is clarified that the nominated Director(s) Govt., nominees shall not be responsible for any act of com....
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...., obviously, is for facilitating the smooth functioning of the Board of Management of the Assessee society and to supervise the functions of the Board. 130. Bye-law 14 provides for the Powers of the Governments with regard to the Assessee society. This Bye-law states that the Punjab Pollution Control Board may modify, suspend or annul any resolution passed by the society, which is in contravention of its objectives, bye- laws and rules on providing an opportunity to the Assessee to explain its position before passing such orders. This Bye-law has also invited objection by the ld. CIT(E), however, it is reiterated that since the Punjab Pollution Control Board has the overall power of superintendence, there is nothing wrong with this Bye-law 14. 131. The Assessee society may receive gifts, grants, donations and benefactions from the Government or any other source in or outside India, as provided under Bye-law 15. The society shall use such receipts for exercising its functioning and discharge of its responsibilities, subject to the condition that any acceptance from foreign agencies, institutions and Governments will be on such terms as may be prescribed by the Government of In....
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.... next meeting. This bye-law facilitates the smooth functioning of the society, qua specific issues, takes care of the action provided for transparency for the formation of the Committee / Sub-committees. 137. Engagement /employment of consultants, experts by the Assessee has been authorised by the Bye-law 23, as provided for therein. This Bye-law meets the requirement of seeking consultation / expertise specific to particular emergent activities or areas. Again, it is subject to the supervision of the Board of Management, in a transparent manner. 138. Bye-law 24 provides for appointment / engaging such officers and employees, as deemed necessary for the Assessee society, subject to rules framed or adopted in this regard, as deemed necessary for the efficient performance of the functions of the Assessee society. The Board of Management has been again given the authority to entrust work to government functionaries in terms of the relevant rules and regulations of the Govt. of India. This Bye-law facilitates the efficient performance of the functions of the Assessee society, in furtherance of the object of the Preservation of the Environment. 139. The terms and conditions of ....
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....6. The second requirement for grant of registration is the genuineness of the activities of the applicant. As per the Brief Note on the activities of the Assessee society (APB 24 - 25), the Punjab Plastic Waste Management Society is a society registered under the Societies Registration Act. It is a special purpose vehicle / consortium of the FMCG Companies operating in the State of Punjab and with the Punjab Pollution Control Board, formed with the objective of managing Multilayered Plastic (MLP) waste. The society collects MLP waste and sends it to recyclers, waste-to-energy plants, cement units and pyrolysis units to abstract fuel oil from MLP. During the year under consideration, pilot projects were launched at Amritsar and Patiala and around 1378 MT MLP waste was collected and disposed of. The society was incorporated in the immediately preceding Assessment year. However, it started its operations during the year under consideration only. The main activities of the society are:- 1. Collection, Treatment, Disposal of Plastic Material, especially Multi-Layered Plastic Pouches in environmentally sound and safe Methods/Technologies. 2. To conduct survey & to under....
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.... a soil amendment will offset many of the problems associated with removing crop residues from the land. 149. Syngas or synthetic gas is used for producing ammonia, or methanol, diesel fuel, heating application, generating power and a wide range of fertilizer fuels, solvent and synthetic materials. It has environmental advantages of greenhouse gas reduction, conversion of troublesome wastes to usable fuels and reduction of carbon emission in engines. The productive use of waste material represents a means of alleviating some of the problems of non-biodegradable solid waste management. The reuse of wastes helps save and sustain natural resources that are not replenished. It decreases the pollution of the environment and it also helps to save and recycle energy production processes. Plastic waste is amongst the most prominent non- biodegradable solid waste. Plastic waste disposal has harmful effects on the environment due to their long biodegradation period and therefore, one of the logical methods for reduction of their negative effect is the application of plastic waste in other industries. 150. Concrete plays an important role in the beneficial use of these materials in cons....
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....dispatch agencies and with plastic waste processing industries (WTE Plants and Pyrolysis Plant) for the collection and co-processing of MLP waste. They conducted network training programs with waste pickers communities to make them educated about MLP collection, segregation and incentives of MLP. They developed a network of approximately 400 waste pickers in project locations. The waste was collected and segregated, baling was done. Plastic bales were transported for processing to WTE plant, cement kiln, pyrolysis plant and road construction. For the purpose of baling, dry waste collection centers were set up in Mohali, Rupnagar, Bhatinda, Amritsar and Patiala. These dry waste collection centers are well equipped with Vertical Hydraulic Baler, which compacts the low weight high volume plastic waste into compact bales. The details of the Dry Waste Collection Centres are as follows:- 154. Total MLP collection, dispatch and processing for six months from October 2020 to March 2021 amounted to 9065.001 MT, as follows: 5391.13 MT of post-consumer MLP was collected from Patiala and Amritsar and the 5391.13 MT MLP waste was dispatched to other co-processing units, one in Delhi and t....
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....to the authorized agencies and recommend recycling/processing industries for end of life solution. 9. To issue certificates of the collected quantity of post-consumer MLP waste to the respective agencies and ULBs. 157. The Assessee and IPCA, as stated, signed an agreement on 14.10.2020 to work together towards the objective of Plastic Waste management under the Swachh Bharat Mission. There were 45 like- minded brand owners associated with the Assessee, working as a consortium in the State of Punjab. The Assessee prepared a common EPR Action Plan for the collection and co-processing of post-consumer MLP waste, which was approved by the PPCB. The list of the 45 Brand Owners is as follows:- 158. To achieve its objectives, a multi-approach was adopted through empanelment / engagement with Municipal Corporation / Councils, networking with waste collectors / rag pickers implementing large scale IEC activities, collection of MLP waste from various locations and scientific disposal to the WTE facility/ Recycling plant / Pyrolysis Plant. Empanelment with Municipal Corporation / Council (s) 159. IPCA has approached all the concerned Municipal Corporations and Municipal C....
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....g pickers provide information about MLP Waste collection and their safety and hygiene aspects to be taken care of while performing their duties. Workshops/ Awareness Programmes with Waste Collectors 162. Waste workers are having a big stake in waste management and a supply chain of waste commodities and they are engaged in collection of waste material from different source like households, markets, hotels, institutes, corporate offices, road sides, dump yards, etc., and they are also involved in primary and secondary segregation of waste. Therefore, to develop a sustainable supply chain of post- consumer MLP waste, education, awareness, and skill development of waste workers is very essential and considering the need of such programs, IPCA has developed a network of waste workers in seven cities of Punjab and conducted workshop with them. Through these workshops they were made aware about the MLP waste and its value. They were also taught about their personal hygiene and health safety. They were motivated to collect and segregate MLP waste to increase their per capita income. They were told that they can sell their collected MLP waste to the Dry Waste Collection Centre. In al....
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....d sharing information about its major initiatives and activities through FM channel (92.7 Big FM) through interviews and jingles, on plastic waste management to ensure awareness and consciousness amongst the masses, and involve or associate themselves with these activities through segregation of their plastic waste at the household level. 169. Further, since Social media tools like Facebook, Instagram, Twitter, etc., are playing an important role in mass awareness and information exchange, IPCA has started sharing information about its major initiatives and activities through these social media channels also, to ensure awareness and consciousness amongst the masses, and involve or associate themselves with these activities through segregation of their plastic waste at the household level. 170. IPCA developed a network of waste collectors and scrap dealers in the seven Punjab cities through workshops and one-to-one interactions. These waste workers collected waste from different sources and segregated the same as per IPCA's guidelines and instruction. These waste workers bring the segregated MLP waste to the respective dry waste collection centers, where the operators of t....
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....all the activities related with Plastic Waste Segregation, Management and Scientific Disposal in Punjab. 177. Different kinds of awareness programmes are organized for different kinds of stakeholders at various platforms, as per the need of the area and stakeholders. a. Awareness programmes for waste collectors and rag pickers 178. The Awareness programmes organized for waste collectors and rag pickers involve various games, interactive activities and capacity building through guidance and knowledge about various aspects of sanitation, hygiene and collection of different types of plastics during their regular occupational activities. 179. The waste collectors are also distributed safety kits including jackets, sanitizer, soaps, gloves, mask, face-shield, head-cap, etc. The details of the various awareness programmes organised are given below: b. Awareness Programmes for Communities/ Housing Societies/ Communities in Punjab 180. The Awareness Programmes for Communities/ Housing Societies/ Communities in Punjab involve general communities and inhabitants in an area or region, where information and guidance about the impact of plastic waste on the environment and sub....
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.... strategic locations of Mohali, Amritsar, Patiala and Rupnagar. Further, these drives are being conducted in other areas of Bhatinda, Moonak and Nawanshahr, to ensure collection of plastic waste and mitigation of impacts of pollution. 187. IPCA has designed many plastic waste collection and awareness activities for ensuring a visible change on plastic waste management to the stakeholders of the society. The dedicated plastic waste collection drives are a component of the same. h. Activities under Dedicated Plastic Waste Collection Vehicle Drives 188. A dedicated vehicle collects plastic waste from identified locations in the district through tie up with local community facilitators and MC workers. The trained staff of plastic waste collectors collects plastic waste from unattended Plastic waste dump sites. The collected Plastic waste is segregated and baled according to the SOP of Indian Pollution Control Association (IPCA), as per CPCB guidelines, to ensure scientific disposal. All stakeholders witnessing the activity are provided awareness about the initiatives of the Punjab Plastic Waste Management Society (PPWMS). 189. Dedicated Plastic Waste Collection Drive has al....
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....mmes included the following: * Audio visual presentation on significance of environment, reasons for plastic waste as source of pollution, health hazards of plastic waste on flora/ fauna, cur role in environment protection and plastic waste management etc., difference in unscientific and scientific disposal of plastic waste, entrepreneurship in plastic waste management, skill enhancement for waste recycling, taking up science projects on plastic waste management under ECO Club activities. * Activity on need of segregation of waste in dry and wet categories. * Oath Taking Activity/ Ceremony. * Movie on "Journey of a Toothbrush" to appreciate need of segregation of plastic waste. * Music and Dance Activity on "Plastic Anthem" sung by eminent singers of India, i.e., Shaan, Shaimak Davar, Sonu Nigam, Sunidhi Chauhan, Ayushmann Khurana, Kanika Kapoor, Shankar Mahadevan, Armaan Malik, Shekhar Ravjiani and Neeti Mohan. * Games and prizes (Cloth Bags) on identification of seven types of plastic as classified by Central Pollution Control Board (CPCB). * Story Telling on Importance of "Environment Resources" in our lives. * Exchange of plastic waste (in polybags), pla....
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....f their plastic waste at household level. Mass Awareness through FM Channels 198. As Radio and FM are also playing an important role in mass awareness and information exchange to people who don't have access to digital / social media, IPCA has also started sharing information about its major initiatives and activities through FM channel (92.7 Big FM), through interviews and jingles on plastic waste management, to ensure awareness and consciousness amongst all the masses, and involve or associate themselves with these activities through segregation of their plastic waste at household level. All stakeholders, including the Chairman, Punjab Pollution Control Board (PPCB), Punjab Municipal Infrastructure Development Corporation (PMIDC), and the Brand Owners have interacted through interviews, to provide their practical insights and knowledge to deal with the serious issue of Plastic Waste Management (PWM). These jingles and interviews are repeatedly and regularly played during various programmes in Punjabi and Hindi. m. Installation of Hoardings at strategic locations for "spreading awareness on issues of plastic waste management" amongst masses and communities 199. Hoa....
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....up of operation & maintenance of the plant as found necessary 3 to maintain suitable land and to construct buildings thereon for establishing/storage/ treatment/processing plants and for any other purpose connected therewith. 4 to purchase or take on lease any buildings, or other Immovable or movable property and to improve manage, develop and or exchange the buildings or their immovable' movable property which was purchased or taken on lease by the company 8 to, let out on rent, hire, sublet or otherwise deal with all or any part of the properties and assets of the company 9 to enter into agreement with any Government or Government undertakings or any other authorities supreme, municipal, local, foreign or otherwise which may seem conductive to the company's objective' any of them either for joint collaboration or for obtaining from any of them any grants concession rates, privileges, quotas, lease and license 10 To promote status and research, both scientific and technical, investigation and invention by providing subsidizing, endowing laboratories, workshops libraries, lectures, meetings and conferences and providing grant....
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....me or having members of the society or to anyone or more of them or to any person claiming through anyone or more of them. 204. According to the ld. CIT(E), prima facie, none of the activities get covered by any of the limbs of 'charitable purpose' as envisaged in section 2(15) of the Income Tax Act, 1961. Item 1 of the tasks or activities is to invite consultants with suitable technology for installation of proper assessment, collection, boiling & processing plant. This activity undisputedly is in pursuance of the primary object of plastic waste management. Unless the plastic waste is collected and processed, it would adversely affect our environment and it is for the management of the plastic waste, that the plants are required to be installed, for which, consultants with suitable technology are required to be invited. 205. Activity 2 requires the Assessee to fix contractor for setting up of operation and maintenance of the plant, as found necessary. This obviously, is directly connected with the activity at Item No.1. It is the operation and maintenance of the plant which will enable the management of the plastic waste, as discussed herein above. 206. Activity No. 3 req....
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....r facilitates the objective of plastic waste management, as provided by the activity No. 8. 212. The Assessee society can obtain, under activity No. 9, in order to enable the society to carry out its objectives in effect or for effecting any modification of the society's constitution or for any other purpose by lawful means and to oppose any proceedings or application which may seem calculated directly or indirectly to prejudice the society's interest. There may be a situation where carrying out of the objects of the Assessee society might require enforcement thereof by lawful means, i.e, through orders of the competent authority. Similarly, the modification of the society's constitution or any other purpose to eschew prejudice to the society's interest might require obtaining of orders from the competent authority. 213. Activity No. 10 enables the Assessee society to obtain such orders, for carrying out its objectives in furtherance of the rules and the Act. 214. Activity No.11 enables the Assessee society to receive grants, loans, advances or other moneys or deposits or other kinds of financial assistance from the Central Government or the State Government, Banks....
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.... the Memorandum of Association. This obviates the misuse of the income and property of the Assessee. 221. Activity No. 18 further obviates the misuse of the income of property of the society, by stating that no portion of the income or property aforesaid shall be paid or transferred directly or indirectly by way of dividend, bonus or otherwise by way of profit to persons who at any time are members of the society, or to any one or more of them or to any person claiming through any one or more of them. 222. Evidently, therefore, the ld. CIT(E) has totally missed the point that segregation of plastic waste, i.e., plastic waste management is an activity which enures for the public at large and it is not only for the 'interested parties' acting in tandem with the Assessee society. 223. It is, therefore, seen that all the above activities are enabled by clause 3 of the Bye-laws of the Assessee society. Further, in the preceding paras, we have, in extenso, dealt with the Annual Reports to be tendered by the Assessee society to the Punjab Pollution Control Board, as per requirements of the Plastic Waste Management Rules. 224. Having gone through the above details of the activi....
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.... is accordingly rejected too. FIFTH OBJECTION OF THE CIT(E) 227. The ld. CIT(E) has further dubbed the other objects of the society to be mere ostensible charitable objects. This, however, in view of the elaborate discussion made hereinabove, with regard to the objects of the Assessee society, is also not found to be with any basis. This objection is also rejected. SIXTH OBJECTION OF THE CIT(E) 228. Lastly, the ld. CIT(E) has concluded that in the absence of the activities of the Assessee society enuring for the public at large, the genuineness of the activities of the Assessee cannot be corroborated with the stated aims and objects, as per documents submitted. 229. This conclusion of the ld. CIT(E) as gone into at length hereinabove, is without any basis or reasoning whatsoever. The activity of plastic waste management, it cannot to be overemphasized, does enure for the public at large. It makes our environment healthier, being less polluted, rid of plastic waste to that extent. The Assessee society is, therefore, without doubt, carrying on the charitable purpose of protection of environment, squarely attracting the provisions of section 2(15) of the I.T. Act entitl....
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....21, the National Green Tribunal (Principal Bench), New Delhi took into consideration a Report dated 2.1.2021 of the Oversight Committee, constituted by the Tribunal for oversight of environmental issues in the State of UP. Therein, inter alia, the following recommendations had been made:- "7. The Local Bodies may be directed to ensure proper development and setting up of infrastructure for segregation, collection, storage, transportation, processing and disposal of the plastic waste either on its own or by engaging agencies or producers. Further, the Local Bodies may also be directed to frame byelaws incorporating the provisions of the Plastic Waste Management Rules, 2016. 8. Every Gram Panchayat may be directed to set up, operationalize and co-ordinate for waste management in rural area under their control either on its own or by engaging an agency. Further the Gram Panchayat may also be directed to perform functions such as ensuring segregation, collection, storage, transportation, plastic waste and channelization of recyclable plastic waste fraction to recyclers having valid registration, creating awareness among all stakeholders about their responsibilities, a....
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....te management in their curriculum and create student projects for waste recycling." 236. It was, inter alia, ordered by the Tribunal, as follows: "The CPCB may continue to coordinate with the State Level Monitoring Committees, the State PCBs/PCCs or any other authorities with reference to the steps taken by the State Level Monitoring Committees in coordinating with the concerned Local Bodies, Gram Panchayats, Waste Generators, Producers, Importers, Brand Owners, Recyclers, Manufactures, Retailers and Street Vendors in accordance with the rules. Whenever necessary, CPCB may issue further directions from time to time in the light of experiences gained considering different suggestions and viewpoints, including the suggestions of the Oversight Committee for State of UP, quoted above." 237. It is seen that the above recommendations made by the Oversight Committee constituted by the Tribunal, as taken into consideration by the Tribunal in the aforesaid order, are equally relevant to the case at hand. In these recommendations, stress has been laid, inter alia, on directing the State Pollution Control Board to keep a regular check on the enforcement status for the setting u....
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....s of plastic waste (again, as discussed in detail herein above); directing the industries to install such Pyrolyzers for plastic waste management (discussed above); and encouraging the educational institutions to take up waste management in their curriculum and create student projects for waste recycling. 238. Evidently, therefore, the above recommendations are steps in the proceedings of waste management, in accordance with the Environment (Protection) Act, 1986 and the Plastic Waste Management Rules, 2016 as amended from time to time, including the amendment of 2022, which gives Guidelines as discussed in detail herein above. This decision, as such, is also squarely applicable to the case at hand, stressing the need for plastic waste management for preservation of the environment. 239. No decision to the contrary has been cited before us. CONCLUSIONS SUMMARISED 240. We would like to summarise the conclusions arrived at as under:- 1. The Punjab Pollution Control Board is a creature of Legislation in the form of the Plastic Waste Management Rules, 2016, particularly Rule 12 and Schedule-II, containing the Guidelines with regard to the plastic waste management u....
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....or collectively, are directed towards the Assessee's charitable object of preservation of the environment. 8. The ld. CIT(E) has also erred in holding that the activity of the Assessee society does not enure for the public at large. It cannot be over stressed that the object of plastic waste management under the Plastic Waste Management Rules, 2016 is nothing other than an activity substantially and wholly enuring for one and all, so that the basic purpose of preservation of the environment is fulfilled so far as regards the pollution caused by plastic. 9. The National Green Tribunal as well as the Hon'ble Supreme Court, besides the High Courts of the country are repeatedly laying down law favouring plastic waste management as a measure for the preservation of the environment, enuring for the public at large. RESULT 241. In view of the above, we are satisfied that the objects of the Assessee society are charitable and the activities of the Assessee society are genuine, as provided u/s 12AA of the I.T. Act. Accordingly, finding that the order under appeal rejecting the Assessee's application dated 19.5.2019, filed in Form No. 10A for registration, is erro....
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....unjab Plastic Waste Management Society. The Society is registered under Societies Registration Act (XXI of 1880). A separate bank account under the head "Plastic Waste Management Fund" was opened for all the financial transactions related to the Society. The Brand-Owners Companies made contribution in the account of the Society on the basis of quantum of multi-layered plastic waste generated due to sale of their products in the State. The amount so collected in the account is being used for making payment for collection and disposal of multi-layered plastic waste. Currently, the Society is being run by around 28 major brand owner companies such as Dabur, HUL, Pepsico, ITC. Nestle, Parle, Patanjali, Tata, Perfetti etc.. The Society has made agreement with Producer Responsibility Organization (PRO), M/s Indian Pollution Control Association, New Delhi (registered with Central Pollution Control Board) for collection and disposal of multi-layered plastic waste. The current Chairman of the Punjab Plastic Waste Mr. Prabhakar Mishra, Associate Head, Scientific and Management Society is Regulatory Affairs, M/s Perfetti Van-Melle India Pvt. Ltd. A....
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.... Devdarshan Overseas The Doaba Cooperative Milk Producer Union Ltd. (Verka), Jalandhar The Ludhiana Cooperative Milk Producers Union Ltd. (Verka) , Ludhiana The Hoshiarpur District Cooperative Milk Producers Union Ltd. (Verka) The Gurdaspur District Cooperative Milk Producers Union Ltd. (Verka) The Bathinda District Cooperative Milk Producers Union Ltd. (Verka) The Amritsar District Co-operative Milk Producers Union Ltd, Amritsar Document 6 S.No Table 1: Details of Dry waste collection centre City Address Mohali Office Address:-Gurdwara Building, Phase-2 Mohali Center Address:- Village Toga district Mohali (Punjab) Basant Nagar, Nangal Chowk, Roopnagar Kala Singh Colony Bhatinda Plot No:- 1031 Village Bharariwal Chabal Road,Near Ganda Nala Amritsar 2 Rupnagar 3 Bhatinda + 5 6 7 Amritsar Plot No:-19 Village Bharariwal, Chabal Road, Near Shah Palace, Amritsar 1983 Gali, Dadgran i/s Mohan Singh gate Near Mata Mandir Amritsar Lane No;-2, Darshan Avenue, G.T Road Near By Pass, Amritsar D-313, Focal Point Patiala 8 Patiala Document 7 Table 2: Details of MLP waste c....
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....ny Limited National Soap Mills Bajaj Consumer Care Ltd 30. Amrit Soap Company Document 10 PUNJAB PLASTIC WASTE MANAGEMENT SOCIETY (PPWMS) The Ropar Distt. Co-op Milk Producer's Union Ltd. (VERKA) - Mohali 31. Kitty Industries Pvt. Ltd. 32. 33. 34. 35. The Sangrur Distt. Co-op Milk Producer's Union Ltd. (VERKA) The Patiala Distt. Co-op Milk Producers Union Ltd. (VERKA) Devdarshan Overseas 36. The Doaba Cooperative Milk Producer Union Ltd. (Verka) 37. 38. 39. 40. 41. The Ludhiana Cooperative Milk Producers Union Ltd. (Verka) The Hoshiarpur District Cooperative Milk Producers Union Ltd. (Verka) The Gurdaspur District Cooperative Milk Producers Union Ltd. (Verka) The Bathinda District Cooperative Milk Producers Union Ltd. ( Verka) The Amritsar District Co-operative Milk Producers Union Ltd (Verka) Chatha Foods Pvt. Ltd. 42. 43. Windsor Industries 44. Aneja Foods Private Limited 45. BCL Industries Limited Document 11 S. No. City 1 Mohali 234 Rupnagar Bhatinda Amritsar 10 5 Patiala Address Phase-2 Mohali Center Address :- Village Toga dist....
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....M/s East Delhi waste Processing Company LTD M/s Mahadev Products M/s JBM Environment, Haryana M/s IPCA Recycling Unit Greater Noida M/s East Delhi waste Processing Company LTD M/s Mahadev Products M/s JBM Environment, Haryana MA IPCA Recycling Unit Greater Noida M/s East Delhi waste Processing Company LTD M/s Mahadev Products M/s JBM Environment, Haryana M/s IPCA Recycling Unit Greater Noida M/s East Delhi waste Processing Company LTD M/s Mahadev Products M/s JBM Environment, Haryana M/s IPCA Recycling Unit Greater Noida M/s East Delhi waste Processing Company LTD M/s Mahadev Products M/s JBM Environment, Haryana M/s IPCA Recycling Unit Greater Noida Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Total Month MT 260.755 233 855 311.825 23.410 69.895 60.595 642.475 66.010 55.790 254.410 366.155 201.855 140.110 15.290 205.805 977.820 244.852 110.333 63 860 56.497 298.450 206.420 274.045 50.050 1059.655 8.980 15.130 87.975 319.940 408.615 335.880 299.195 41.880 23.340 34640 59310 35.390 11.810 2.950 2.355 23.245 12.105 140....
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....ala 35 14 26.11.2022 15 05-12-2022 Chabbal Road, Near Ganda Nala Kaala Singh Sidhu Colony Amritsar 28 Bathinda 23 16 07-12-2022 Basant Nagar, Nangal Chowk Rupnagar 30 17 18 78 09-12-2022 D-313 Focal Point Patiala 35 20.12.2022 Togan Village, Mohali Mohali 38 19 22.12.2022 Chabbal Road, Near Ganda Nala Amritsar 25 20 03.01.2023 21 04.01.2023 22 19.012023 Basant Nagar, Nangal Chowk Municipal Corporation Office Sector-68 Mohali I.T.I Park Nawanshahr Rupnagar 26 Mohali 50 Nawanshahr 40 Document 17 S. No. Date Name of Housing Society/ complex District No. of Participants 1. 29/05/2022 Rishi Apartment Welfare Association Zirakpur 53 2. 05-06-2022 The Sarv Mangal Co-Operative Zirakpur 42 42 House Building Society 3. 01-12-2022 Block Development Office Ropar 25 4. 06-12-2022 Block Development Office Ropar 31 5. 10-12-2022 Phulkian Enclave, Near Mini Secretariat Patiala 61 6. 8. 829 06-06-2022 Near Carbon Gym Baltana Zirakpur ....