Case Law Details
Rajasthan Gau Seva Sangh Vs CIT (ITAT Jaipur)
It is pertinent to note that when the assessee is maintaining various Gaushalas then production of milk is bound to happen and dealing in purchase and sale of milk & milk products as well as cattle feed is nothing but the activity in furtherance of the objects of the assessee trust. The ld.DR of the assessee relied on the decision of ITAT Bangalore Bench in the case of Sri Vidyaranya Sewa Sangh (supra) wherein the Tribunal has specifically noted that the assessee society is not carrying out any activity since 2001. Therefore, the genuineness of the activity itself was not even in existence. Hence, the said decision cannot be applied in the present case where there is no dispute about the activities being carried out by the assessee trust and it has maintained 11 Gaushalas and 14 Famine Relief Centres which is the main and pre-dominant object of the assessee trust. Hence, the impugned order passed by the ld. CIT(E) is based on the presumption of incorrect facts that the activities of the assessee trust are not in accordance with the object of the assessee trust. The ld. CIT(E) has even not taken into consideration the fact that the assessee is maintaining various Gaushalas and Famine Relief Centres and also carrying out various activities of imparting education and training. The assessee trust is also engaged in the activities of research and development of medicines by the use of cow products. Therefore, the findings of the ld. CIT(E) is contrary to the undisputed facts regarding the objects of the assessee trust and the activities of the trust are being carried out for attainment of main objects of the trust. Hence in view of the above facts and circumstances of the case, the impugned order of the ld. CIT(E) is set aside and grant of registration u/s 12A is restored.
FULL TEXT OF THE ITAT JUDGEMENT
These two appeals by the assessee are directed against the order dated 11-09-2015 of ld. CIT(Exemptions), Jaipur passed u/s 12AA(1)(b) of the Act as well as order dated 17-12-2013 of ld. CIT(A)-II, Jaipur arising from assessment order passed u/s 143(3) of the Act for the Assessment Year 2009-10 respectively.
2.1 Since the issue of cancellation/withdrawal of registration u/s 12A(1)(a) of the Act goes to the root of the matter and shall have bearing on the assessment order and consequential impugned order of the ld. CIT(A), therefore, we first take up the appeal of the assessee challenging the order of the ld. CIT(E) passed u/s 12A(1)(b) of the Act. The assessee in ITA No. 748/JP/2015 for the A.Y. 2009-10 assessee has raised the following grounds.
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