TaxTMI 
TaxTMI 
2023 (8) TMI 216
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....ceased 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 for registration under section 12AA of the Act which is a....
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....iscretion. 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 purpose" envisaged in section 2(15) of IT. Act, 1961. Moreover these activities would be restricted to a specific group of companies and the same cannot be claimed to be enuring to the b....
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....s 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 a pick and choose method to deny registration to the Assessee without looking at the picture in a holistic manner; that for example, he has extracted Clause 5, which states that the Board of M....
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....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 these activities are restricted to a specific group of companies, rather than enuring for the benefit of the general public; that no major expenditure other than that on multilayered plastic collection and disposal charges fo....
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....ason 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 by human actions. Waste disposed in our water sources is brutalizing aquatic life and pollution from factories, our usage of plastic bags and pollutants released from vehicles, are all factors contributing to climate change. Depletion of t....
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.... 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 pollution, causing damage to the environment. It was in order to cope with the problem of plastic waste management, that the Ministry of Environment and Forest framed the Plastic Waste (Management and Handling) Rules, 2011, which were amended from time to ti....
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.... the UN SDG target of 31st 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 2nd 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 overseen by the Ministry of Housing and Urban Affairs. The rural division has a five-tier mechanism: central, state, district, block panchayat, and gram panchayat. 25. As part of the campaign, volunteers, known as Swatchhagrahis, or "Ambassadors of cleanliness", promoted the construction of t....
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....he 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. Further, as per section 3 (3), the Central Government may, if it considers it necessary or expedient so to do for the purpose of this Act, by order, published in the Official Gazette, constitute an authority or authorities by such name or names as may be specified in the order for the purpose of exercising a....
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....onmental 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) preparation of manuals, codes or guides relating to the prevention, control and abatement of environmental pollution; (xiv) 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. (3) The Central Government may, if it considers it necessary or expedient so to do for the purpose of this Act, by order, published in the Official Gaze....
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.... 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 of the Act provides that the Central Government may, in relation to its functions under this Act, from time to time, require any person, officer, State Government or other authority to furnish to it or any prescribed authority [as per section 2 (g) "prescribed" means prescribed by rules made under this Act] or officer, any reports, returns, statistics, accounts and other information and such person, officer, State Government or other authority shall be bound to do so. 34. Section 21 provides that all the members of the authority constituted under section 3 a....
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....ust 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 waste from other waste in separate bins from the houses / complexes. Levy of fine has been imposed where households do not carry out the requisite separation of waste. 38. Evidently, therefore, segregation of plastic waste, i.e., plastic waste management is an activity which enures for the public at large and it is a step in the endeavor for preservation of the environment as a charitable purpose within the meaning of section 2(15) of the Income Tax Act. As stated above, pursuant to the provisions of The Environment (Protection) Act, 1986, the Plastic Waste Management Rules have been framed ....
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....cer'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 Committee concerned, as the case may be. 46. The Rules aim to introduce collection of Plastic Waste Management Fee through pre-registration of the procedures, importers [according to rule 3(k), "importer" means a person who imports or intends to import and holds an Importer - Exporter Code number, unless otherwise specifically exempted] of plastic carry bags / Multi-layered packaging [rule 3(h) states that "multi-layered packaging" means any material used or to be used for packaging and having at least one layer of plastic as the main ingredients in combination with one or more layers of materials such as paper,....
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....d 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 user fee, or charge, as may be specified in the bye-laws of the local bodies for plastic waste management, such as waste collection, or operation of the facility thereof, etc. Every person responsible for organizing an event in an open space, which involves service of food stuff in plastic, or multilayered packaging, shall segregate and manage the waste generated during such events, in accordance with the Solid Waste Management Rules, 2016. 50. According to the Plastic Waste Management Rules, 2016, the local bodies shall be responsible for setting up, operationalization and co-ordination of the waste management sys....
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.... 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 of registration. The State Pollution Control Board has a power not to issue or renew registration in the circumstances mentioned in sub-rules (5) and (6) of rule 13 of the 2016 rules. The State Pollution Control Board may grant registration of recycling or processing of plastic waste, in accordance with rule 13(7), on compliance of the conditions contained therein. Under rule 13(10), the State Pollution Control Board also has power to revoke, suspend or cancel registration. In accordance with rule 16, the State Government shall, for the purpose of effective monitoring of implementation of these rules, constitute a State Level Advisory Committee, ....
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....f 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 applicable, by the State Pollution Control Board. The funds collected shall be utilised in collection, recycling and end of life disposal of uncollected and non-recycled or non-end of life disposal of plastic packaging waste, on which the environmental compensation is levied. 54. In accordance with item 10.6 of the Guidelines, the producers, importers and Brand Owners shall file annual returns on the plastic packaging waste collected and processed towards fulfilling obligations under Extended Producer's Responsibility with, wherever so applicable, with the State Pollution Control Board, by the 30th June of the next financial year. 55. Item 11.4 states that ....
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....ollution 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 responsibility obligations under the Plastic Waste Management Rules, 2016. (13.4) State Pollution Control Board or Pollution Control Committee shall carry out a compositional survey of collected mixed municipal waste to determine the share of plastic waste as well as different categories of plastics packaging material on a half-yearly basis." 59. Item No. 15 of the Guidelines, which concerns the fulfillment of Extended Producer Responsibility Obligations, states that the Producers, Importers and Brand-Owners shall have to provide the details of re-cycling certificate only from registered recyclers along with the details of quantity sent for end of life disposal by 30th June of the next....
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....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 other invitee as decided by the chairperson of the committee. 63. In the light of the preceding discussion, we now proceed to deal with the objections raised by the CIT(E) in the impugned order. FIRST OBJECTION OF THE CIT(E) 64. The first objection by the Ld. CIT (E) is that powers in the Bye-laws of the Assessee society are with the Punjab Pollution Control Board ('PPCB') only; that the various clauses of the Bye-laws of the society make it clear that the society is meant to be run as a one man show, rather than as a public charity; that all the powers are exclusively vested in the Punjab Pollution Control Board, to be used at its sole discretion; that the administrative part of the MOA of the Asses....
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....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 environment' was brought under the umbrella of 'charitable purpose' in section 2(15) of the Income Tax Act. PUNJAB POLLUTION CONTROL BOARD 69. The Punjab Pollution Control Board was constituted in the year 1975 vide Punjab Government Notification dated 30.07.1975, after enactment of the Water (Prevention) and Control of Pollution Act, 1974, to preserve the wholesome of water. Subsequently, with the enactment of other environmental laws, the responsibility to implement the provisions of such laws, as above, was entrusted to the Punjab Pollution Control Board in the state of Punjab. 70. Vide letter dated 7.2.2023, the Central Pollution Control Board has issued directions u/s 5 of The Environment (Protection) Act, 1986 to, inter alia, t....
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....trol 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 meetings of Brand owners Companies using multi-layered plastic material for packaging of their products, were also held at the level of the Chairman, Punjab Pollution Control Board. It was observed that multi-layered plastic was not being collected by the rag-pickers, because it is lighter in weight and is also not recyclable. Hence, the Punjab Pollution Control Board initiated a pilot project for collecting and sorting the thin multi-layered plastic waste. It was, therefore, that the Assessee society, comprising of major Brand-owners Companies, as well as the Punjab Pollution Control Board as a member, was registered in the name of 'Punjab Plastic Waste Management Society'. Vide letter dated 4.4.2019, the Punjab Pollution Control Board, through ....
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.... 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 & public at large. 7. To take premises on rent all over the state as per the requirement to set up multi layered plastic waste packaging, collection, ratings & processing plants, 8. To work out the common cause of management of multilayered waste management in the State of Punjab through innovative methods, techniques etc. 9. To manage/arrange funds for the management of the plastic waste. 10. To help set up units for utilization/recycling/processing/reprocessing etc. in an environment friendly manner. 11. To take various measures incidental or assistive to the achievement of above objectives for the improvement of environment of the State. 78. Now let us deal with each of these objects in detail, to see as to whether these objects are restrictive (object Nos. 3 and 4), in nature, as hel....
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....harge. 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. 3 & 4 are restrictive in nature. He states so, since object No.3 mentions "stakeholders", whereas object No. 4 deals with "Brand owners" and "Producers". 83. In this regard, as per Rule 9 of the Rules, it is the responsibility of the producers to work out the modalities for waste collection system based on Extended Producer Responsibility and involving State Urban Development Departments, either individually or collectively, through their own distribution channel, or through the local body concerned. The primary responsibility for collection of used multi-layered sachets or pouches or packaging is of Producers, Importers and Brand owners who introduce the products in the market. The requirement of the rules is for them to establish a system for collection of plastic waste generated due to their products. This plan of collection is to ....
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.... 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 in keeping with the rules and the Act. 88. Object No.8 states that the Assessee society is to work out the common cause of management of multilayered waste management in the State of Punjab through innovative methods, techniques, etc. Plastic waste management is undoubtedly the common cause for protection of the environment under the rules and the Act and working out such management is required for the implementation of the rules and the Act. With the increase in the production of plastic waste, management thereof requires innovative methods and techniques, etc. This, the Assessee society is to work out. The ld. CIT(E) has not objected. 89. Object No. 9 mandates to manage /arrange funds for the management of the plastic waste. It goes without saying that management of plastic waste involves various steps like collection, segregation, distributi....
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....nner 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 may incur with respect to the information, registration and operations of the society; (g) Open Bank Accounts of any type including overdraft account and operate the same in ordinary course of business; (h) Own, establish or have and maintain offices, branches and agencies in or outside India for the purpose of carrying on its business; (i) Promote form conduct or associate in the promotion formation, or conduct of companies, subsidiaries, societies, or such other associations of persons as it may deem fit; (j) Sell or dispose of the undertaking of the society or any part thereof for such considerations as the Society may think fit, and in particular for shares, debentures or securities of any other company having objects altogether or in part similar to those of the Society. (k) Enter into partnership or joint venture with any company, society, association of person, or to co-opera....
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....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, again, not by any individual. 100. The expenses which may be incurred by the society with regard to the information, registration and operations of the society are to be met out of the funds of the society. This, again, is in pursuance to the objects of the society and not otherwise. 101. Likewise, the Assessee society may open Bank Accounts of any type including overdraft account and operate the same in ordinary course of business. Obviously, the course of business of the society is carrying out of its main objective of plastic waste management. 102. For this purpose, i.e., the main object of the society, it may own, establish or have and maintain office, branches and agencies in or outside India. 103. The Assessee society is also entitled to promote, form, conduct or associate in the promotion, formation, or conduct of companies, subsidiaries, societies, or such other associations of persons as it may deem fit. This clause governs the action of the Assesse....
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....suance 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 Plastic Waste Management Rules, 2016 and the Environment (Protection) Act, 1986. MOMORANDUM OF ASSOCIATION 111. It has also been provided in clause 4 (c) of the Memorandum of Association (MOA) of the Assessee society that all the incomes, earnings movable or immovable properties of the Assessee society shall be solely utilised and applied towards the promotion of its aims and objects only, as set forth in the MOA and no profit thereof shall be paid or transferred directly or indirectly by way of dividend, bonus, profits or in any other manner whatsoever to the present or past Members of the society. It has also been provided that no Member of the society shall have any personal claim on any movable or immovable properties of the society or shall make any personal claim on any movable or immoveable properties of the society or shall make any profits whatsoever, by virtue of his membership. It has been provided that however, payment in good faith, remuneration of any member of the so....
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....asks or activities in addition to any other tasks or activities as may be considered to be appropriate and necessary 1 to invite consultants with suitable technology for installation of proper assessment, collection, boiling & processing plant 2. to fix contractor for setting 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 5 to, let out on rent, hire, sublet or otherwise deal with all or any part of the properties and assets of the company 6 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....
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....18 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 or having members of the society or to anyone or more of them or to any person claiming through anyone or more of them. 4. MEMBERSHIP OF THE SOCIETY a) Primary Members: All such brand owners /producers /individuals desirous of participating in the affairs and business of the Society can become primary members of the Society on admission by the Board of Management and by fulfilling conditions as may be prescribed from time to till. b) Associate Members: ail organizations / individuals involved in similar business and having interests in the functioning of the Society, may be admitted as Associate Members, subject to the conditions laid down by the Board of Management. c) Associate Members shall have the right "to attend General Body Meetings of the society or any" other meeting to which they are invited, but shall not be entitled to vote. 5. ADMISSION OF MEMBERS The Board of Management shall be the final authority for laying down the criteria for determining the eligibility and condition....
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....will be elected among the Directors of the Society once in a year but not later than eighteen months. (10) SPECIAL PROVISION Not with standing anything contained in Articles 9, the PPCB may nominate more Directors from the Govt. and experts from the related field. These Directors shall also work to assist the Society in formulation of the policy initiatives and management of multilayered plastic waste. They shall also be members of the governing bodies and shall not be paid employees of the Society. 11. TERM OF OFFICE i The PPCB shall have the final say as for as far as the term of the office is concerned. ii The nominee Directors of Punjab Pollution Control Board shall not be 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 commission or omission of the Society or their own acts done in good faith and shall always be held un- conditionally immune from any suit , proceedings or legal action whatsoever, including civil, pecuniary and criminal or prosecution under any general or special law in respect of the....
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....member may, at any time, resign from the office sending his resignation to the Chairman of Board of Management. Such resignation shall take effect from the day it is accepted. 12. FUNCTIONS OF BOARD OF MANAGEMENT The Board of Management of the society shall have all such power as are considered necessary or expedient for the purpose of carrying out its functions. Without prejudice to the generality of the foregoing power, such power would include this power. I. To admit Members and terminate membership of the Society ii. To approve the budget estimates. iii. To hear appeal of employees of the Society or SPV against the orders of Chairman. iv. To frame regulations for appointment of staff, conduct of business, supervision and management of the Society. v. To determine terms and conditions of collaboration with other institutions and organization. vi To authorize persons to sign on behalf of the society bills, notes, receipts, acceptance, endorsements, cheques, release, contracts and other documents. vii. To appoint such Committees sub-committees as may be necessary and delegate powers to them or to the other officers of the society. viii To furnish to the Boar....
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....counts audited from the auditors. vi. To receive funds financial aid, loan amounts, membership fees and all other moneys payable to the Society and to give receipt and acknowledgement. vii To keep regular accounts and to submit before the Board of Management an abstract showing the financial position of the Society. d) Joint Secretary To help the General Secretary in performing his functions. 13. MEETINGS OF THE BOARD OF MANAGEMENT a) The meetings of the BOM shall be convened by the Secretary with the approval of the Chairman of the UOM: Meetings of the BOM shall be ordinarily held once in every quarter. b) Generally, a notice of 15 days shall be given to the members for a meeting of the Board. An emergent meeting of the Board may be called at a shorter notice, at the discretion of the Chairman of the Board as the-case may be. c) The quorum of the meeting shall be l/3rd of the total strength and presence of one of the Directors from Govt. is must to ensure quorum if there is no quorum at any meeting of the Board the meeting shall be adjourned. d) The Chairman of the UOM will chair the meeting or in his absence, if duly informed by Chairman in advance, the membe....
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....expenses of the society including expenses incurred in the exercise of powers and the discharge of Its functions and responsibilities or In relation to any of the activities referred to in the bye-laws 17. DISTRIBUTION AND DISPOSAL of ITS PROFITS 1) The profits if any generated from the activities of the Society shall form part of the fund 2) The Society can provide honorarium to its members or office bearers. 18. PREPARATION OF ACCOUNTS AND BALANCE SHEET 1) The Balance Sheet and the accounts of the society shall be prepared in such form and in such manner as may be prescribed by the Board of Management. 2) The Board of Management shall close the books of account of the Society to be closed and balanced as on the last day of March each year. 19. AUDIT I) The accounts of the Society shall be audited by Auditors duly qualified to act as Auditors of Companies under the Companies Act and the appointment of Auditors and remuneration payable to them shall be subject to approval of the Board of Management and General Body. 2) Every Auditor in the performance of his duties shall have at all reasonable time access to books of account and other documents of the Society. ....
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....ic emergent activities or areas, however, subject to ratification by the Board of Management at its next meeting. 24. OTHER STAFF EMPLOYEES i) Subject to such rules as may be framed/adopted by the Society, the Society may appoint/engage such officers and employees as deemed necessary for efficient performance of the functions in accordance with such rules and regulations. ii) Board of Management shall have the authority to entrust the work to Government functionaries in terms of relevant rules and regulations of the Government of India and sanction honorarium to them. 25. SERVICE RULES AND REGULATIONS Terms and conditions of Consultants or such functionaries engaged by the Society for specific activities shall be governed by term and conditions fixed by the Board of Management at the time of their engagement honorarium to them. 26. LEGAL PROCEEDINGS The Society may sue OR BE sued in the name of the Chairman / Chief Executive as per the provisions laid down under Section 6 of the Society- Registration Au I860 as applicable to Punjab. 27. POWER OF RELAXATION / ADDITIONS AND LTERATIONS i The Board of Management at their discretion may delegate any powers, auth....
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....ividuals who are desirous of participating in the affairs and business of the society, by fulfilling conditions as may be prescribed from time to time. Then, all organisations / individuals involved in similar business and having interest in the functions of the Society, may be admitted by the Board of Management of the Assessee society, as Associate Members, subject to the conditions laid down by the Board. Further, the Associate Members shall have the right to attend General Body Meetings of the Assessee society or any other meetings to which they are invited, but shall not be entitled to vote. 118. Bye-law No. 5 provides for admission of Members. It states that the Board of Management shall be the final authority for laying down the criteria for determining the eligibility and conditions for admission of Primary and Associate Members. The ld. CIT(E), by quoting these Bye-laws concluded that this, along with the other Bye- laws makes it clear that the Assessee is meant to be run as a one man show. As to how this is so, has not been elaborated, by the Ld. CIT(E). This Bye-law, rather lays down the process of admission of members to the Assessee society, which is to be governed by....
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....as such, it was obviously; require Annual General Body meetings to be conducted for the pursuance of its aims and objects. 123. Bye law No. 9 provides for Constitution of the Board of Management of the Assessee society. 124. Bye-law 10 is a special provision, as per which, notwithstanding anything contained in Bye-law 9, the Punjab Pollution Control Board may nominate more Directors from the Government and experts from the related field. This Bye-law makes it clear that these directors shall also work to assist the Society in formulation of the policy initiatives and management of multilayered plastic waste. They shall also be members of the governing bodies and shall not be paid employees of the Society. The ld. CIT(E) has taken objection to this Bye-law 10 as being indicative of the Assessee society being run as a one man show wherein, all the powers are exclusively vested in the Punjab Pollution Control Board to be used at its sole discretion. As deliberated upon herein above in detail, the Punjab Pollution Control Board is the prescribed authority under the rules for carrying out the objective of preservation of the environment as a charitable object. This Bye-law goes to emp....
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....membership of the society; to approve the budget estimates, to hear appeals of the employees of the society or SPV against the orders of the Chairman; to frame regulations for appoint of staff, conduct of business, supervision and management of the society; to determine terms and conditions of collaboration with other institutions and organisations; to authorize persons to sign on behalf of the Assessee bills, notes, receipts, acceptance, endorsements, cheques, release, contracts and other documents; to appoint such committees / sub- committee's as may be necessary and delegate powers to them or to the other officers of the society; to furnish to the Board periodical information necessary of appraising it to the operators and functions of the society and to perform such other duties and such other powers as may be assigned. 128. As evident, these are functions and necessary powers for the smooth functioning of the society, to carry out the object of plastic waste management as a charitable object for protection of the environment. Likewise, the powers, duties and functions of the functionaries, as contained in Bye-law 12 (B), pertaining to Chairman, Chief Executive, General Secret....
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.... shall be audited. These Bye-laws, evidently, lay down for transparency in the financial aspects of the functioning of the Assessee society. 134. As per Bye-law 20, Annual Reports containing details and activities of the society and a balance sheet, shall be prepared financial year wise and placed for approval before the annual meeting of the Board of Management. After approval by the Board, such report shall be presented to the Government of Punjab, duly audited by the auditors duly qualified to act as auditors of the company under the Companies Act. This Bye-law, again, ensures correct and proper functioning qua financial matters and transparency therein. 135. Once in every year, so provides Bye-law 21, a list of office bearers and members of the Government body of the Society shall be filed with the Registrar of Societies, as required u/s 4 of the Societies Registration Act, 1860. Nothing wrong is found with this bye-law too. It paves the way for elimination of any hanky-panky. 136. Bye-law 22 provides for establishment of the Committee / Sub-Committees from amongst the members of the society to deal with such specific issues, as may be recommended by the Board. Where the urg....
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....inconsistent with the aims and objects of the Assessee society. For reasons not evincible from the order under appeal, the ld. CIT(E) has chosen to refer to only Bye-laws 5, 10, 11(i) and 14 to be objectionable, according to him. He has, however, remained oblivious of the settled position that all the bye-laws have to be taken into consideration holistically. Though the bye-laws picked by the ld. CIT(E) themselves, on a stand-alone basis, also do not indicate anything to enable a conclusion that thereby, the Assessee society can be said to be a Society meant to be run as a one man show, rather than as a public charity. As discussed above, each and every one of these bye-laws has been framed in furtherance of the main objective of plastic waste management, which, undoubtedly, aids the charitable object of the Preservation of the Environment, as a charitable purpose, within the ambit of section 2(15) of the I.T. Act. The same goes for the administrative part of the Memorandum of Association, for which the ld. CIT(E) has, without any basis, observed that it conveys that it makes the Assessee society look more like the private affairs of an entity, rather than a public charity. THIRD ....
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.... the Assessee society is management of Post-Consumer Multilayered Plastic Plant Waste, for preservation of the environment. For this, water is collected and sent to the recyclers, waste-to-energy plants, cement units and pyrolysis units to extract fuel oil from the MLP. Plastic Pyrolysis or devolatilization is a common technique to convert plastic waste into energy, in the form of solid, liquid and gaseous fuels. It is the thermal degradation of solid plastic waste at different temperatures, in the absence of oxygen, to produce pyrolytic oil, or bio-oil. It is one of the most favourable and effective methods of disposing plastic waste, which is environment friendly and efficient. Because no oxygen is present, combustion does not occur, rather the plastic thermally decomposes into bio-oil, bio-char and syngas. The yield of bio-oil is optimized and can be used as boiler fuel or upgraded to renewable transportation fuels. The bio-char is usable on farms as an excellent soil amender that can sequester carbon. It is highly absorbent and, therefore, increases the soil's ability to retain water, nutrients and agricultural chemicals, preventing water contamination and soil erosion. Soil ap....
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....port for the period from April 2020 to March, 2021 (APB 39-56), the Punjab Pollution Control Board and the Assessee Punjab Plastic Waste Management Society launched a five-year program on 2.10.2018, for effectively managing post- Consumer Multi-layered Packaging (MLP) in the State of Punjab, with the following objectives:- 1. To comply with Rule section 9(2) of Plastic Waste Management Rules 2016/18. 2. To create a network of rag-pickers/waste collectors for the collection and segregation of post-consumer MLP waste. 3. To set up dry waste collection center for secondary storage of segregated post-consumer MLP waste. 4. To channelize the collected quantity of post-consumer MLP waste to the authorized and recommended recycling/processing industries for end of life solution. 152. The following are the Brand Owners under the Assessee: 153. The Assessee appointed Indian Pollution Control Association (IPCA) to strengthen the collection and processing of post-consumer multi-layered packaging (MLP) in the state. For the execution of the EPR project for collection and co-processing of MLP, the methodology employed was that the IPCA prepared an action plan to achieve the given targ....
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....Punjab to ensure collection of plastic waste from areas under the jurisdiction of respective ULBs. 3. To promote segregation of plastic waste at source to ensure maximum collection of plastic waste in an efficient manner. 4. To undertake Information, Education and Communication (IEC) activities at various levels of waste collectors, community/ residents, ULBs etc. to ensure mass awareness regarding segregation of plastic waste, and efficient collection of plastic waste. 5. To design, prepare and propagate IEC material on Plastic Waste Management through distribution of material, print media (newspapers, banners, hoardings, pamphlets, etc.), social media (Facebook, Twitter, You tube etc.), and mass media (FM channels). 6. To engage and network with waste collectors/ rag pickers through awareness programmes regarding the significance of their contribution to the environment, identification of various kinds of plastic waste, segregation of post-consumer MLP waste, sanitation and hygiene, utilization of safety kits, etc. 7. To set up dry waste collection centers for secondary storage of segregated post-consumer MLP waste and ensure required infrastructure, records and fire sa....
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....ir obligatory requirements and follow all stipulated guidelines. The details of these DWCCs are: Details of Dry Waste Collection Centre (DWCCs) Networking with Waste Picker Communities & Other activities 161. For the execution of EPR project for collection and co-processing of MLP, IPCA prepared an action plan to achieve the given targets, which included networking with the waste pickers communities, setting up of Dry Waste Collection Centers in different locations, liaising with ULBs, dispatch agencies and plastic waste processing industries. All the collected waste is disposed of scientifically to Waste to Energy plants, Recycling Plant and Pyrolysis plant. They have conducted workshop/training programs to make them educated about the MLP collection, segregation and incentives of MLP. They have developed a network of approximately 600 waste collectors at their various project locations during the period of April 2021 to March 2022. IPCA has designed and printed pamphlets in Punjabi, Hindi and English for mass distribution, specifically to rag pickers and community people. As plastic waste management should be efficient, it should start from the household level segregation. Thu....
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....pport. 165. IPCA has also been organizing awareness programmes on plastic waste segregation for housing groups and societies, to ensure segregation of plastic waste through them at the household level. Presentation, group discussion, oath taking, quizzes and sacred thread tying for environment protection are some of the activities included in these awareness programmes. 166. Cloth bags have been designed for distribution among masses in exchange of their segregated plastic waste. This initiative helps in discouraging use of plastic bags for daily shopping as well as segregation of plastic waste for exchanging with cloth bags for free, thus instilling a habit among the masses, on a regular basis, towards plastic waste segregation. 167. Information, Education and Awareness are means for infusing attitude and behavioral changes in the masses of all age groups. Thus, IPCA is implementing many activities at all levels of the community. IPCA has also designed banners and hoardings to be displayed at strategic locations in various towns and cities, at selected locations. 168. As Radio and FM are also playing an important role in mass awareness and information exchange with people who ....
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....Management Society (PPWMS) in Amritsar, Bhatinda, Rupnagar, Patiala, Mohali, Moonak and Nawanshahr districts of Punjab. It also emphasizes the outputs and benefits of these activities in the overall management of plastic waste in Punjab, through involvement of various stakeholders. 174. IEC activities play a significant role in motivation, involvement, and participation of all stakeholders in plastic waste management, as without the motivation and involvement of all stakeholders, segregation of plastic waste at source is infeasible. The Indian Pollution Control Association (IPCA) has devised different kinds of IEC activities in Punjab. 175. The IEC activities of Punjab Plastic Waste Management Society (PPWMS) and the Indian Pollution Control Association (IPCA) focus on all stakeholders at all levels of the supply chain management, including municipal corporations, community facilitators, waste collectors/ rag pickers, school children, housing societies and communities, industries etc., as depicted below:- 176. The Punjab Plastic Waste Management Society (PPWMS) and The Punjab Pollution Control Board (PPCB) have implemented these programmes through the Indian Pollution Control As....
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....Water Management Society (PPWMS), and c) Participation in Annual Conference on Implementation of District Environment Plan organised by District Administration Patiala and Punjab Pollution Control Board (PPCB). 184. These programmes involved welfare progarmmes for the Industrialists Community in Patiala on Ban of Single Use Plastic and a similar programme on Single Use Plastic for the Industrialists of Patiala Chamber of Industries (Regd.), in association with Punjab Pollution Control Board, Patiala. It also involved interaction with Chief Minister of Punjab and Environment Minister of Punjab, in State Level Single Use Plastic Mela in Prince Ville, Sangrur. f. Distribution of Pamphlets on Plastic Waste Management in communities/ households in various areas through newspaper agency. 185. The Indian Pollution Control Association (IPCA), on behalf of Punjab Plastic Waste Management Society (PPWMS), is also distributing pamphlets to spread awareness on Plastic waste segregation and management, to ensure community participation and involvement. g. Dedicated Plastic Waste Collection Drives 186. Dedicated plastic waste collection drives have been conducted at various strategic loca....
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.... stalls, the Assessee distributes cloth bags and pamphlets to the general public and masses. It provides larger and wider accessibility to different strata of stakeholders of a variety of income groups. j. Awareness Programmes for school children in Punjab 192. Punjab State Council for Science and Technology (PSCST), supported the initiatives of IPCA, by identifying the "Best Schools" under "Eco Club activities" for implementing the awareness programmes and directing them towards further initiatives in "Zero plastic waste school campaign" on a continuous and sustainable basis. 193. The District coordinators of Punjab State Council for Science and Technology (PSCST) helped in coordination with two best "Eco Club" schools with active ECO Club member students in the districts of Amritsar, Rupnagar and Patiala. Indian Pollution Control Association (IPCA) further helped in overall coordination and organization of the programme at school level. 194. IPCA has designed many interactive and engaging, activities for a completely involving and entertaining experience for the staff and school children. The activities covered under these awareness programmes included the following: * Audio....
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....ness regarding the issues to at least 10 other family members and friends in their circle. Hence, indirectly, more than 40,290 stakeholders have been impacted through these Awareness Programmes. k. Awareness Programme at Chandigarh University, Gharuan, Mohali (Punjab) Mass Awareness through Vehicle Drives Playing Plastic Waste Jingle 196. Vehicle Drives are being conducted in all the areas covered under Action Plan of Punjab Plastic Waste Management Society (PPWMS) with continuous audio playing on Plastic Waste Management. l. Social Media Releases of activities of Punjab Plastic Waste Management Society (PPWMS) and Indian Pollution Control Association (IPCA) Mass Awareness through Social Media Platforms 197. As 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, 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. Mass Awareness through FM Channels 19....
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....Sh. J. S. Majithia, Member Secretary, Punjab Pollution Control Board (PPCB) and other dignitaries from Dabur, HUL, Pepsico, Perfetti, DS Group, etc. 202. Evidences in the shape of photographs, diagrams and newspaper reports have been made part of all the three Reports, showing the activities carried out by the Assessee. ACTIVITIES UNDER THE BYE LAWS 203. There are certain activities covered under Bye-law No. 3 of the Bye-laws of the Assessee society. These activities, for ready reference are being reproduced, herein under, again: 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 and necessary 1 to invite consultants with suitable technology for installation of proper assessment, collection, boiling & processing plant 2. to fix contractor for setting up of operation & maintenance of the plant as found necessary 3 to maintain suitable land and to construct buildin....
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....e 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 18 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 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 ....
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....oncessions, privileges, quotas, leases and licenses from any of them. This is entirely in keeping with the rules, which provide for close interaction between the stakeholders, brand owners, producers and generators, etc., for the common objective of plastic waste management. 210. Activity No. 7 states that the Assessee society may promote status and research, both scientific and technical, investigation and invention by providing subsidizing, endowing laboratories, workshops libraries, lectures, meetings and conferences and providing grants and subsidies to the persons undertaking such work, as found convenient. This activity also facilitates the furtherance of the rules by plastic waste management and thereby carrying out charitable purposes of protection of the environment. 211. Likewise, establishing sub-offices, research laboratories and other information offices for the plant for the benefit of the user brand owners /producers of plastic waste further 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 ....
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....on any ancillary or other works comprising of and identical to the manufacturing line for which the company has been established. This is also in furtherance of all the objects of the plastic waste management, for carrying out which obejcts, execution of contracts might be necessary. 218. Activity No.15 deals with negotiable instruments. The Assessee society may draw, make, accept, endorse, discount and execute negotiable instrument for its purposes and objects. 219. Activity No. 16 enables meeting of energy requirements subject to and under compliance with the law in force time to time. Fulfillment of the energy requirements is a sine qua non for the smooth functioning of the plastic waste management process so essential for the preservation of the environment, as discussed. 220. Activity No.17 makes it abundantly clear that the income and property of the company shall be applied solely for the promotion of these objects, as set out in 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 a....
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....the stated charitable objects are merely ostensible. 226. As seen herein above, collection of disposal of multi- layered plastic waste is the only activity for which the Assessee society was established. It is a no profit no loss organisation. Its members are as per the requirements of the Plastic Waste Management Rules, its Memorandum of Association and its Board of Management. The aims and objects of the Assessee society make it more than clear that the Assessee society is to provide facility for collection of MLP waste to the Brand owners / Producers and other stakeholders as defined under the Plastic Waste Management Rules. In this manner, the Assessee has rightly not claimed any major expense in its financial statement for the last year, other than the expenses on MLP collection and disposal charges for its members only. This objection of the ld. CIT(E), therefore, also does not have any legs to stand on. This objection 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 t....
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....ine. It was also held that where no remarks were recorded by the Commissioner (Exemptions) with regard to the objects contained in the Memorandum of Assessee trust to come to the conclusion that its activities were not genuine, the order of the Commissioner (Exemptions) denying registration was not justified. 234. In the present case, objects of the Assessee have been found to be charitable in nature, as above. The activities of the Assessee society are genuine. The adverse remarks recorded by the ld. CIT(E) with regard to the objects and activities of the Assessee society have been found to be baseless. As such, as in 'Shri Shirdi Sai Darbar Charitable Trust (Dharamshala)', (supra), denial of registration is not justified. 235. In 'Central Pollution Control Board Vs. State of Andaman & Nicobar & Ors.', in Execution Application No. 13/2019 in Original Application No. 247/2017 vide order dated 8.01.2021, 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 ma....
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....es back to the store. 15. The technique of conversion of plastic waste into variety of fuels such as petrol, kerosene and diesel based on Boston model may be explored and promoted in India. 16. The technique of "Plasma Pyrolysis" may be undertaken to dispose all sorts of plastic waste. The industries may be directed to install such pyrolyzers for plastic waste management. 17. Researches may be promoted to develop an eco- friendly plastic waste management approach i.e. Bioremediation using either plastic degrading bacteria or enzyme extracted from bacteria based on the model adopted by researchers in Germany. 18. Manufacture of non-recyclable single-use polyethylene bags should be banned or research should be initiated to develop biodegradable bags. 19. Educational institutions must be encouraged to take up waste 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 coordinatin....
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....; directing producers / industries to adopt approaches pointed out by the studies such as "Plastic Footprinting", and "Life Cycle Assessment", whereby a clear picture of the impact of and opportunities related to plastic usage and evaluation of inputs, outputs and potential environment impact of a product system throughout its lifecycle, is provided; promoting systems such as "Deposit Refund Scheme" or "Buyback Depositary Mechanism" whereunder customers would get back a deposit paid to a retailer on handling PET bottles or milk pouches back to the store; exploration and promotion of techniques of conversion of plastic waste into a variety of fuels such as petrol, kerosene and diesel based on the Boston Model (as discussed in detail herein above); to undertake the technique of "Plasma Pyrolysis" to dispose all sorts 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 t....
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....es incurred by the Assessee society. Considering its sole object of plastic waste management, obviously, there cannot be any other major expenditure attributable to the objects of the Assessee society. The factum of this major expenditure does not take away from the prevailing fact that the objects of the Assessee society are charitable objects and its activities are with regard to the Members of the society only, strictly as per the requirements of the scheme of plastic waste management under the Plastic Waste Management Rules, 2016, as amended from time to time. 7. The ld. CIT (E) is again wrong in observing the objects of the Assessee society to be merely ostensible charitable objects. All the objects of the Assessee society, taken either individually, 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 ....