Case Law Details
Huhtamaki Foundation Vs CIT (Exemption) (ITAT Mumbai)
In a recent decision, the Income Tax Appellate Tribunal (ITAT) Mumbai addressed the issue of whether plastic waste management qualifies as a charitable purpose under Section 80G of the Income Tax Act, 1961. The case involved Huhtamaki Foundation’s appeal against the rejection of its application for approval under Section 80G by the Commissioner of Income Tax (Exemption), Mumbai.
Background
Huhtamaki Foundation, a trust established for the preservation of the environment, filed an application seeking approval under Section 80G of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected the application, contending that the foundation engaged in commercial activities by recycling plastic waste generated by Huhtamaki India Ltd., a company involved in manufacturing plastic and molded fiber packaging products.
Grounds of Appeal
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