Preservation of Environment is charitable Activity eligible for Sec. 11(1)(a) exemption

ITO (Exemptions) Vs. Gujarat Environment Service Society (ITAT Ahmedabad) Main object of the assessee was for providing clean environment to the society, maintenance of garden, plantation, horticulture etc. These objects and activities of the assessee were in the nature of charitable purpose, and as such accepted by the Revenue in the past. Exemption under section 11(1)(a) of the Act has been granted to the assessee in the past, and there is no change in the facts and circumstances. Registration granted under section 12A has not been cancelled. The activity of the assessee does not fall in the...