The Tribunal held that the object of the Trust is preservation of environment including watersheds, forest, and wildlife,  and is  Engaged in the recycling of plastic waste. Trust is registered under section 11, 12 12A and also under Bombay Public Trust Act 1950. The assessee satisfies all the condition of S 80G(5)(i). The Tribunal directed the Commissioner (Exemption) to grant  the approval under section 80G of the Act.