Here's why:
* Emergency Provisions activates when a Spell or Trap card is sent from the field to the graveyard. This means the card must be sent from the field, not from the hand or another location.
* Activating a card on the field does not automatically send it to the graveyard. Activating a card like Urgent Tuning only brings it into play; it does not directly send it to the graveyard.
Scenario:
1. You activate Urgent Tuning from your hand.
2. Your opponent activates Emergency Provisions in response.
3. Urgent Tuning resolves and sends a monster to the graveyard.
4. Emergency Provisions does not trigger because it was activated before the card was sent to the graveyard.
Important Note: If you activate a card like Urgent Tuning and its own effect sends it to the graveyard, Emergency Provisions will trigger because it was sent to the graveyard as a direct result of the card's own effect.
Let me know if you have any other Yu-Gi-Oh! questions!