IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 31/RJT/2025 ((cid:467)नधा(cid:91)रणवष (cid:91) / Assessment Year: (2024-25)

(Hybrid Hearing)

Anandbava Seva Sanstha Gaushala Trust, Vs. The Pr. Commissioner of Income Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 (cid:725)ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATA2817K (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. Sr. (DR)

Date of Hearing : 22/07/2025 Date of Pronouncement : 21/10/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:

Captioned appeal filed by assessee pertaining to Assessment Year 2024-25, is directed against order passed by Commissioner of Income Tax (Exemption), vide order dated 25/11/2024, whereby the application u/s. 80G(5)(iii) of the Income Tax Act, 1961 in Form 10AB was rejected.

2. Grounds of appeal raised by the assessee are as follows;

1. The grounds of appeal mentioned hereunder are without prejudice to one another.

2. The order passed by the learned Commissioner of Income-tax (Exemption), Ahmedabad (hereinafter referred to as the "CIT(E)"]

u/s. 80G(5)(iii) of the Income Tax Act, 1961 is bad in law and on facts.

3. The learned CIT(E) erred on facts as also in law rejecting for the application registration u/s.80G(5)(iii) of the Act on the alleged ground that the appellant has violated main condition of subsection (5) of the section 80G i.e. the object of trust is not a purely charitable trust and hence not entitled to get approval u/s.80G(5) of the Act. The learned CIT(E) may kindly be directed to grant registration u/s.

80G(5)(iii) of the Act.

4. Your Honour's appellant craves leave to add, to amend, alter, or withdraw any or more grounds of appeal on or before the hearing of appeal.

3. Facts of the Case the assessee trust name Anandabava Seva Sanshtha Gaushala Trust established for charitable purpose, trust run a Gaushala for welfare of Cow and other pet animals and provide cattle food and shelter to the cow and pet animals and also provide for veterinary services for all the pet animals (pashudham). The trust registered with charitable commissioner – Gujarat. The application filed From 10AB electronically, the notices were issued to the assessee and the assessee submitted response on 04.09.2024 and 19.11.2024 to the notices, the assessee submitted reply to notice, are as follows;

“A kind attention is invited to your above referred notice through which it has been asked us to furnish details/documents as well as clarification vide your above referred notice.

We were in receipt of the above-mentioned notice which was issued to us under proceedings u/s 80(5) (iii) of the act.

As per the notice it has been stated that the objects as stipulated in the Trust Deed submitted by you. It is observed that the said objects are restricted for the benefit of the Religious Purpose and are not for the benefit of public at large; such objects do not fall under the category of charitable objects as per the provision of section 2(15) of Income Tax Act, 1961. In these regard we wish to state that object mentioned in the notice is one of the object of the trust and as per our trust deed many more objects in relation to charitable purpose and we are doing activities in our trust such as providing fodder &

shelter to cows, medical treatment to cows, kettle feed to dogs & birds which you may found as per our activity photographs provided in the activity report attached herewith from page number 01 to 06. Extract of the object clause as of charitable nature are reproduced here as under:

1. To run Gaushala and at the time of natural calamities and famine to do work to save cow, dumb animal and to help other institution like Gaushala.

2. To help the poor persons

3. To do expense for canvasing the education

4. For the purpose of maintaining Health of cows

5. For the management of any non bu