AdvertisementWorld Sankirtan Tour Trust Vs CIT (Exemptions) (ITAT Chandigarh) The appeals arose from two separate orders passed by the Commissioner of Income Tax (Exemptions), Chandigarh, under Sections 12AB and 80G of the Income-tax Act, 1961. The assessee-trust, constituted on 26.05.2010, was established with objects including protection and preservation of stray cattle and cows, establishment and maintenance of gaushalas, providing shelter, food and veterinary care to abandoned, old and infirm cows, and organising programmes for inculcating personal, social and national values. The trust had received pr...