Held that the main object of the assessee is to conserve and enhance the  natural environment and bio-diversity which falls under the fifth limb of  the charitable purpose i.e. preservation of environment, if at all the carries out some objects which are commercial in nature, the AO shall verify  activities in the light of the provisions of S. 2(15) and examine  benefit of exemption under S. 11. The  assessee is entitled for registration under section  12AA of the Act.