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2003 (2) TMI 41 - HC - Income TaxApplication filed by the petitioner for registration as charitable trust - In our view, the petitioner was deprived of reasonable opportunity to produce all the relevant documents due to time constraint - Accordingly, we are of the view that there, is denial of reasonable opportunity of hearing to the petitioner in this case. Accordingly, both the orders, as contained in annexures 2/A and 3 are set aside and the matter is remitted to the Commissioner of Income-tax, Bhagalpur, to take fresh decision in accordance with law after giving reasonable opportunity of hearing to the petitioner. - we have not expressed any opinion about the merits of the claim which is for the authorities to consider in accordance with law.
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