ORPAT CHARITABLE TRUST Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner, a public charitable trust, has challenged the order dated April 16, 2001, passed under Section 80G(5) of the Income -tax Act, 1961 (hereinafter to be referred to as 'the Act'), by the Commissioner of Income -tax, Rajkot, i.e., the respondent.

(2.) THE petitioner had approached the respondent seeking renewal of certificate under Section 80G(5) of the Act in view of the fact that the petitioner had already been certified to be a charitable trust right from June 10, 1993, till March 31, 2000. It is undisputed position that the petitioner -trust has fulfilled all other requirements as stipulated under the provisions of the Act for being entitled to certificate under Section 80G of the Act.

(3.) THE petitioner approached this court by way of Special Civil Application No. 1899 of 2001 and this court (Coram : B. C. Patel and D. A. Mehta JJ.), vide order dated March 29, 2001, after hearing both the sides, directed the respondent to consider the matter afresh without being influenced by the order passed by him earlier as well as by this court, keeping in mind the decision of the Division Bench of this court in the case of N. N. Desai Charitable Trust v. CIT : [2000]246ITR452(Guj) . Accordingly, the respondent has passed an order on April 16, 2001 (exhibit K) which is under challenge in the present petition.