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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 ..... regard to the trust objects. The Hon'ble High Court held in Sabarmati Ashram Gaushala Trust [2014 (1) TMI 1539 - GUJARAT HIGH COURT] that all these objects of the trust were of the general public utility and would squarely fall under section 2(15) of the Act. Recently, ITAT Mumbai Bench in the case of Shree Nashik Panchvati Panjarpole v. DIT (Exemption) [2014 (9) TMI 267 - ITAT MUMBAI] held that the assessee trust was established for the purpose of cow breeding and protection of cows and oxen. In this case, the Tribunal held that the trust can be considered as one created for charitable purpose. The dominant function of the trust was to provide asylum for old, maimed, sock, dry, weak, disabled 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 in the case of CIT v. Swastik Textile T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... haratiya 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 Accordingly, the appeal of the assessee stands dismissed as withdrawn.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, passed under section 12AA of the Income tax Act, 1961. 6. In this appeal, the assessee has raised as many as eight grounds of appeal, however, vide ground of appeal no.2, the assessee has challenged the action of the CIT in declining to grant registration to the assessee trust u/s.12AA of the Income tax Act, 1961 (in short 'the Act'). The assessee submitted an application for registration u/s.12AA of the Act on 4.6.2013. The ld CIT called for certain documents and after affording an opportunity of being heard to the assessee, declined to grant the registration to the assessee trust observing as under: On perusal of the trust deed, it seems that the trust's main object is to protect, preserve, maintain and develop Bharatiya (Indian) Breed of Cow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and by this endavour to promote health, wealth, prosperity and peace in Bharatiya public. In pursuance of these objects to do the following acts, deeds things:- (a) To establish: acquire, promote, settle, run and maintain Goshalas. Sheds, etc. for the welfare of Cows, its progeny and other animals. (b) To give, provide and render monetary and/or other help and assistance for the welfare of cows and other animals affected by natural calamities or otherwise to any person; and/or to give donations, subscriptions or contributions to the institutions, establishments, centres or person(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to improve the quality of the cows and oxen in view of the need of good oxen as India is prominent agricultural country; to produce and sale the cow milk; to hold and cultivate agricultural lands; to keep grazing lands for cattle keeping and breeding; to rehabilitate and assist Rabaris and Bharwads; to make necessary arrangement for getting informatics and scientific knowledge and to do scientific research with regard to keeping and breeding of the cattle, agriculture, use of milk and its various preparations, etc,; to establish other allied institutions like leather work and to recognize and help them in order to make the cow keeping economically viable; to publish study materials, books, periodicals, monthlies, etc., in order to publicize the objects of the trust as also to open schools and hostels for imparting education in cow keeping and agricultural having regard to the trust objects. The Hon'ble High Court held that all these objects of the trust were of the general public utility and would squarely fall under section 2(15) of the Act. 10. Recently, ITAT Mumbai Bench in the case of Shree Nashik Panchvati Panjarpole v. DIT (Exemption) [2014] 148 ITD 343/45 taxmann.com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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