Affirming the order of the High Court the Court held that  since activity carried out by assessee had a direct connection with activity of preservation of environment, it was not a fit case for invoking first proviso to section 2(15) and assessee’s claim for registration was to be allowed. Since Commissioner, overlooked circumstance that category within which assessee claimed registration as a charitable trust, was considered to be “per se” a charitable object and did not fall within description of residuary clause of a general public utility concern, there was no infirmity with impugned order of High Court.

(AY. 2012 -13 )