2009 (12) TMI 1070

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.... MR. JUSTICE RAJIV SHARMA, JUDGE For the Petitioner : Mr. M.M. Khanna with Mr. Goverdhan Sharma, Advocates. For the Respondent : Mr. Vinay Kuthiala, Advocate. ORDER Material facts necessary for the adjudication of this petition are that the petitioner-Board has been constituted under the provisions of Water (Prevention and Control of Pollution) Act, 1974 (hereinafter referred to as 'th....

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....of section 10 (23C) of the Income Tax Act, 1961. The main thrust of the Board before the authorities was that it is performing charitable activities as per section 2 (15) of the Income Tax Act, 1961. It was also contended that assuming hypothetically that the Board was not doing charitable functions, it was discharging its duties for the advancement of general public utility. We have gone through ....

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....pter-VII Water (Prevention and Control of Pollution) Act, 1974. The Board, in fact, as noticed by the Chief Commissioner of Income Tax has admitted in its annual report for financial year 2005-06 that it is performing regulatory functions. We are of the considered view that the Board is primarily discharging regulatory functions as per Water (Prevention and Control of Pollution) Act, 1974 and Air ....