Registration u/s 12A granted as activities of plastic waste management is covered within limb of ‘Charitable Purpose’

Punjab Plastic Waste Management Society Vs CIT (ITAT Chandigarh) ITAT Chandigarh held that the objective relating to plastic waste management are charitable and activities of Assessee society are genuine as provided u/s 12AA of the Income Tax Act. Accordingly, it is directed to grant registration u/s 12A to the Assessee society. Facts- This is assessee’s appeal against the order of the ld. Commissioner of Income Tax (Exemptions), Chandigarh, dated 19.09.2019, passed u/s 12AA (1)(b)(ii) of the Income Tax Act, 1961, rejecting the Assessee’s application in Form No. 10A filed electronically on...