Section 2(15), Protecting cows are charitable purposes

Protecting, maintaining and developing Indian breed of cows are charitable purposes

[2015] 58 taxmann.com 37 (Guwahati - Trib.)

IN THE ITAT GUWAHATI BENCH

Bharatiya Govansh Rakshan Samvardhan Parishad

v.

Commissioner of Income-tax, Guwahati

Section 2(15), read with section 12AA, of the Income-tax Act, 1961 - Charitable purpose (Objects of general public utility/Maintenance of Gaushalas) - Whether where assessee-trust was established with object to protect, preserve, maintain and develop Indian breed of cows and its progeny, it was to be regarded as charitable purpose within meaning of section 2(15) - Held, yes [Para 10][In favour of assessee]