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2.6 We have considered the rival submissions as well as relevant materials available on record. There is no dispute that the assessee trust was granted registration u/s 12A(1)(a) of the Act on 6-12-1974. We further note that there is no change since the assessee trust was formed and registered under Societies Registration Act, 1860 vide Registration Certificate dated 14-10-1954 as a public charitable society, either in the object of the assessee trust or in the memorandum of association of the society. Therefore, the object of the assessee trust cannot be questioned being charitable in nature when the same objects were considered by the competent authority while granting registration u/s 12A(1) of the Act. The ld. CIT(Admn) initially had withdrawn the registration vide order dated 29th Dec. 2011 on the ground that the activity of the assessee trust and particularly the activity of purchase and sale of milk, ghee, cattle feed etc. is in the nature of trade, commerce or business as provided in the proviso to section 2(15) of the Act and consequently the activities are not carried out for achieving the object of the assessee trust. The said order M/s. Rajasthan Gau Sewa Sangh vs CIT(E), Jaipur was challenged by the assessee trust before this Tribunal and vide order dated 28-11-2014 this Tribunal set aside the matter to the record of the ld. CIT(Admm) in para 3.10 and 3.11 as under:-

''3.10 We have heard the rival contentions and perused the material available on record. The arguments of the ld counsel about the legislative scheme of provisions with regard to registration of trust u/s 12AA, wider meaning of Charitable Object; power of withdrawal of registration u/s 12AA(3) have some merit. The conclusion of order of ld. CIT in withdrawing the registration does not appear to conform to the specific conditions laid down in sec 12AA(3). An order withdrawing the registration of trust is a drastic action and the law provided a statutory mechanism of assessment, verification of trust activities, and apportionment of income and expenditure of various activities of the trust. Benefits of sec 11 and 12 can be extended on the basis of scrutiny and verification by the AO. Ld. CIT has not pointed out any specific instance of any activity, income or expenditure being nongenuine. Sec. 293C is not applicable to approvals which specifically provide manner of withdrawal of approval as held by this bench of ITAT in the case of Jaipur Development Authority vs. CIT in ITA No.182/JP/2012 vide order dated 30- 09-2014 as under:-
Provided that no order under this sub-section shall be passed unless such trust or institution has been given a reasonable opportunity of being heard.]'' Sub-Section 3 of Section 12AA confers the powers to competent authority being a Principal Commissioner/ Commissioner to cancel the registration of the trust or an institution granted u/s 12AA(1)(b) or 12A of the Act, on his satisfaction that the activity of such trust/institution are not genuine or being carried out in accordance with the objects of the trust or institution as the case may be. Thus there are two situations under which registration granted u/s 12AA/12A can be cancelled either the activities of the trust/ institutions are not genuine or the activities are not being carried out in accordance with the objects of the trust/institution. In the case in hand, there is no allegation that the activities of the assessee trust are not genuine but the ld. CIT(E) has observed that the activities of the assessee trust are not being carried out in accordance with the objects of the trust. It is pertinent to note that once the objects of the assessee trust are found to be charitable in nature then in order to hold that the activities are not being carried out in accordance with the object the same must not be in the nature of achieving or attainment of the purpose and M/s. Rajasthan Gau Sewa Sangh vs CIT(E), Jaipur objects of the trust. There is no dispute that the main dominant functions of the assessee trust is to provide an asylum/shelter to old sick, ,maimed, and stray cows. The assessee is maintaining 11 Gaushalas and14 Famine Relief Centres particularly for providing the shelter to the cows. It is also not in dispute that for last more than 45 years the assessee has been providing asylum/ shelter to the cows and maintaining these Gaushalas as well as Famine Relief Centres with the object to provide proper treatment and fodder to the needy stray cows. Apart from maintaining Gaushalas and Famine Relief Centres, the assessee trust is also carrying out various activities of providing research and training centres for development of medical treatment and use of cow products in the medicine. The assessee is also imparting education and other training necessary for animal husbandry and particular rearing the cows by milkmen. The department has not disputed the fact that entire receipt/ income earned by the assessee from various activities are applied in the attainment of its main and dominant objects of maintaining the Gaushalas and Famine Relief Centres. Even the activities of purchase and sale of milk, ghee and cattle feed is done through another society namely Jaipur Gau Samvardhan Samiti. The sole object & purpose of purchase and sell of the milk, milk products and cattle feed is to provide the financial help to the persons in M/s. Rajasthan Gau Sewa Sangh vs CIT(E), Jaipur occupation of animal husbandry and particularly selling of milk. There is no allegation that the assessee is carrying out these activities with sole motive of earning profit rather the assessee has brought on record the details to show that the assessee is not earning any profit but only charging some commission to facilitate the better service, price and good products to the needy persons and particularly in the field of rearing the cows and production of milk. The income so earned by the assessee trust from these activities is applied for the main objects of the assessee trust and therefore, it cannot be said that all these activities are not being carried out in accordance with the object of the assessee trust rather these activities are being carried out to attain the main objects of the assessee trust. In the case of DIT (Exemptions), Mumbai vs Shree Nasik Panchvati Panjrapole (supra), the Hon'ble Mumbai High Court has upheld the order of the Tribunal whereby the order of DIT(E), withdrawing the registration u/s 12A of the Act was set aside. The observation of the Hon'ble Bombay High Court held in para 16 to 19 is as under:-