Donation/Charity given in kind of goods for a defined/limited period and taken back the goods

In case where a registered person provided donation/charity in kind of goods ( machinery ) for a particular period of 2 years and as the period gets expire the same goods will be retunred by the beneficiary as it. There is no any consideration received in this case.

What is the vat treatement at first stage of donating and at the time of recovery of the same goods after 2 years.?