AAR : Activities creating sanitation awareness relates to environment preservation, exempt as charitable activity

Maharashtra AAR holds that services provided by applicant for various entities inducing NGO amounts to provision of service and the grants / donations received towards provision of service would be considered as received towards activities relating to ‘Preservation of environment’ within the scope of ‘Charitable activities’ defined under Sr. No.1 of Exemption Notification No. 12/2017 - Central Tax (Rate); Notes that applicant is registered u/s 12AA of Income Tax Act, ...