Environmental Work Is Not Business Activity – ITAT Restores 12A Registration to Conservation Trust

Srushti Conservation Foundation Vs CIT (ITAT Pune) The Pune ITAT held that activities relating to “preservation of environment” are per se charitable activities and cannot be denied exemption merely because the organisation earns surplus or works through project-based agreements. The Tribunal directed grant of registration u/s 12A to a Section 8 conservation company whose application was rejected by the CIT(E) on the allegation that it functioned like a “service provider or contractor.” The CIT(E) had denied registration by observing that the assessee was acting as an “implementing a...