Assessee trust was engaged in main aim and object of providing an asylum/shelter to old, maimed, sick and stray cows and maintaining gaushalas and famine relief centres with object to provide proper treatment and fodder to needy stray cows .It was also engaged in activities to educate and to hold camps to impart training for preparation of medicines produced from cow products and to educate milkmen in order to improve quality of milk and thereby working for their upliftment which were very well covered within ambit of relief to poor and education . CIT (E ) withdrew registration of assessee granted under S.  12A on ground that assessee was earning revenue from activities of sale of milk, milk product, cattle feed etc. which did not come under object of assessee-trust and same was in nature of trade, commerce or business as per S.  2(15) of the Act . On appeal the Appellate Tribunal held that sole object and purpose of sell of milk, milk products and cattle feed was to provide financial help to persons in occupation of animal husbandry rearing cows and production of milk . There was no allegation that assessee was carrying out these of sale activities of with sole motive of earning profit . On  facts, impugned withdrawal of registration under S.  12AA was unjustified and same was to be allowed . Accordingly the assessee-trust was entitled for benefit under S. 11 and 12 to extent income was applied for charitable purposes.  (AY. 2009 -10)