Dismissing the appeal of the revenue the Court held that Amount spent was less than 10 lakhs towards animal care such as food medical etc. Activities would be included under S.2(15) of the Act, accordingly benefit of S.80G(5) (vi) would also be available. Entitle to registration . Followed CIT v. Shri Balaji Samaj Vikas Samiti ( 2018) 403 ITR 398 ( All) (HC)
CIT v. Animal Care Society ( 2018) 99 taxmann.com 232 / 259 Taxman 350( All) (HC) Editorial: SLP of revenue is dismissed CIT v. Animal Care Society ( 2018) 259 Taxman 349( SC)
S. 12AA : Procedure for registration –Trust or institution- Animal care- Amount spent was less than 10 lakhs towards animal care such as food medical etc- Activities would be included under S.2(15) of the Act, accordingly benefit of S.80G(5) (vi) would also be available – Entitle to registration. [ S.2(15), 11, 13, 80G(5)(vi) ]