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TMI Blog2015 (1) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... s under: "Sub: Non-pressing & withdrawal of ITA No.15/Gau/2013. Sir, In view of fixation of our appeal No.30/Gau/14 today, we do not want to press our above appeal. We, therefore, pray your honour to kindly allow us to withdraw our above appeal being appeal No.15/Gau/13. Thanking you, Yours faithfully, For Bharatiya Govansh Rakshan Samvardhan Parishad, Purvottar Sd/- (Sanjay Modi)." 4. In view of above application, we grant the permission to the assessee to withdraw the present appeal. Accordingly, the appeal of the assessee stands dismissed as withdrawn. ITA No.30/Gau/2014: 5. The appeal filed by the assessee is directed against the order of ld Commissioner of Income Tax, Guwahati-1, dated 30th October, 2012, pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity)' It is also observed that the following clauses are not incorporated in trust deed; 1. Expressly prohibiting the distribution of assets/immovable property in the event of dissolution of the trust/institution among the trustees. 2. The objects and activities of the trust is not for any particular caste, creed, community or religion is not clearly mention. In view of above, I am unable to come to any conclusion regarding the genuineness of the society and its activities. I, therefore, decline to approve the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) doing the relief operations on such occasions. (c) To give, provide and/or render feeds, medicines and other help and assist in any shape to cows and other animals. (d) To help in preserving and protecting cows and other animals and prevent from being slaughtered either in the mechanized slaughter houses or otherwise. (e) To establish and maintain the model centres exclusively for research, promotion and development and full utilization of cow & its progeny including cow dung and cow urine for the agricultural purposes and also medical uses such as "Panch Gavya" Chikitsa system. (f) To organize, execute, demonstrate the achievements in utilization of the cow products, such as cow dung, cow urine, cow milk, cow curd and cow ghee f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the aim of the assessee's trust is not to make any profit. Ld counsel for the assessee submitted that the ld CIT has not appreciated the objects of the assessee's trust in its right perspective. According to him, the aims and objects of the trust are charitable in nature. Ld counsel for the assessee relied on the decision of Hon'ble Gujarat High Court in the case of DIT (Exemption) v. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539/223 Taxman 43/44 taxmann.com 141 (Guj.), wherein, the Hon'ble High Court held that the objects of the trust clearly establish that these are for general public utility and are for charitable purposes. The main objects of the trust are - to breed the cattle and endeavour to improve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abled and stray animals and birds, more particularly cows and other such cattle milk and to bring about improvement in breeding cattle for the beneficial promotion, upkeep, maintenance and propagation of cows and other types of cattle. Thus, the dominant object of the trust is to run Panjrapole and activities related to it. The Tribunal held that these objects constitute charitable purposes. While holding so, the Tribunal relied on the judgment of Hon'ble Gujarat High Court in the case of CIT v. Swastik Textile Trading Co.(P) Ltd., [1978] 113 ITR 852, wherein, the Hon'ble High Court has held that establishing and maintaining Gaushalas and Panjrapole constitutes charitable purpose. In view of above, we hold that the ld CIT was not j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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