SC Upholds Charitable Status of Water and Land Management Institute

CIT Vs Water And Land Management Training And Research Institute (Supreme Court of India)

Introduction: In a significant legal development, the Supreme Court of India has upheld the charitable status of the Water and Land Management Training and Research Institute (WLMTRI) under Section 12AA of the Income Tax Act. This decision confirms the organization’s dedication to carrying out charitable activities related to environmental conservation and land management. The court’s verdict is based on the grounds that the institution’s objectives align with the definition of charitable activities, as per Section 2(15) of the Income Tax Act, 1951.

The petitioner’s grievance revolved around the registration application filed by the WLMTRI, emphasizing its commitment to charitable activities aimed at safeguarding the environment. The organization’s objectives, as outlined in the impugned order, include:

1. Training government functionaries involved in water and land management within the Department of Irrigation and Command Area Development, as well as the Department of Agriculture.

2. Promoting efficient operational plans and principles.

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