A REGSITERED TRUST HAVING 80G EXEMPTION CERTIFICATE. THE TRUST'S MOTO IS TO SAVE COWS FROM SLAUGHTER. THE TRUST HAVE HUGE AMOUNT COW DUNG AND FOR THE EXPENSES OF FEEDING COW THEY ARE USE THE COW DUNG TO PRODUCE PHENOYL FOR SALE. IF THE TRUST ENGAGES IN THE MANUFACTURING ACTIVITY, WHETHER THE 80G EXEMPTION WILL BE WITHDRAWN OR NOT.