ALL INDIA MANAGEMENT ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) The appellant was the original writ petitioner before the learned Single Judge. The appellant is the All India Management Association, which according to the appellant is exempted under Section 80(G) of the Income Tax Act, as a charitable Trust.

(2.) The following facts are not in dispute:

(3.) Eventually, on 18th October 2004, the appellant was directed by the respondent to close its account in the following terms: