SURAT PANJRAPOLE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The petitioner, which is a public charitable trust registered under the Bombay Public Trust Act, 1956 and which has the history of its existence relating back to 1796, has assailed the impugned order of the respondent authority, dated 13.10.98, under section 80G(5) of the Income-tax Act, 1961 (IT Act), whereby, the request for renewal of recognition under section 80G of the IT Act came to be rejected, by filing this petition, under Article 226 of the Constitution of India, inter alia, contending that the impugned order is arbitrary, contrary to law and unreasonable.

(2.) The petitioner trust, as its name itself indicates, runs various activities for the preservation, protection and promotion of the infirm, invalid and rejected cattle. The petitioner trust constituted for laudable objects which could very well be appreciated as they are highlighted in para 3 of the petition, as follows:

(3.) The petitioner trust has been carrying on its activities for the promotion and amelioration of the aforesaid objects. It also adopts measures for good cattle breeding, development and animal husbandry with a view to see that more quantum of production of milk is made available.