Legal Initiative For Forest And Environment (LIFE Trust) Vs PCIT (ITAT Delhi)
ITAT Delhi held that stay application, against order cancelling registration of the Legal Initiative for Forest and Environment Trust, rejected as test of irreparable loss not satisfied.
Facts-
The Legal Initiative for Forest and Environment’ Trust (LIFE) was formed on 20th May, 2008. It was stated by the assessee to the PCIT during the cancellation proceedings initiated by him that it was formed with the main objective of serving environmental issues like bringing transparency and accountability in the environmental decision-making process, providing information, creating awareness by holding conferences, seminars, symposiums, conducting trainings, and capacity building of communities.
PCIT in his order noted that how LIFE is working and its relationship with different entities and specially Earth Justice, an organization situated in USA i.e. outside India to show that the assessee trust was not working as per the objects of the Act. Activities of LIFE reflected that it is making all efforts to stop coal based Indian Thermal Power Plants (TPPs) and coal mine projects. It is involved in seeking report on coal mines, TPPs and filing cases in different Indian courts. The PCIT noted that they were able to stop various mines and power projects.
