TaxTMI 
TaxTMI 
2015 (1) TMI 1441
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....ation dated 27th January, 2015, which reads as 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 Accordingly, the appeal of the assessee stands dismissed as withdrawn.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 ....
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....y shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any 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.....
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....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 purpose....
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.... the achievement of any or all of the objects of the Trust mentioned hereinabove." 9. Ld counsel for the assessee submitted that all the above aims and objects of the trust are for the general public utility and would squarely fall under section 2(15) of the Act. He also submitted 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 Taxma....
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....as 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 of Hon'ble Gujarat ....