TMI Blog1999 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... to be subjected, 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. The petitioner-trust, as its name itself indicates, runs various activities for the preservation, protection and promotion of infirm, invalid and rejected cattle. The petitioner-trust is constituted for laudable objects which could very well be appreciated as they are highlighted in para. 3 of the petition, as follows (1) To provide protection and maintenance of cattle and animals permanently handed over to the trust by any one from any portion of Gujarat irrespective of caste, creed and religion. (2) To provide and arrange for treatment medicine and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom April 1, 1989 to March 31, 1990. It is not in dispute that again the recognition was renewed by the order, dated July 11, 1990, for the period commencing from April 1, 1990 to March 31, 1993. It was again renewed for a period from April 6, 1993 to March 31, 1998. It, therefore, becomes evident that the recognition under section 80G of the Income-tax Act by the respondent-authority has been enjoyed by the petitioner-trust since more than eight years. The petitioner's contention also has been that all along it has complied with the requirements of law for the grant of such recognition under section 80G of the Income-tax Act. Now, it leads us to the period which is under controversy in this petition for which the renewal of recognition f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has, as such, accumulated as on March 31, 1998 to Rs. 72,30,920 as highlighted in the audited statement of accounts for that year. In short, it has been the contention of the petitioner-trust that there is no organised or planned dairy business as pointed out by the respondent-authority. Of course, the petitioner-trust has also raised the contention about the violation of principles of audi alteram partem. At the stage of final hearing, learned counsel appearing for the petitioner-trust in his fair and candid submission, stated at the Bar, that the petitioner-trust is ready and willing to maintain and submit the accounts in respect of the sale of milk with-effect from April 1, 1998, without entering into and admitting the controversy of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in utmost welfare of infirm, old, aged, dejected and rejected cattle since more than two centuries so that the subsequent event in the form of oral undertaking before this court on behalf of the petitioner-trust by its learned counsel for the petitioner that the petitioner shall prepare and submit the accounts with regard to the sale of milk, which is incidential to the main object, to the respondent and to see that the respondent-authority keeps into the mental focus all the relevant and material factors and aspects including the principles of natural justice, to the extent required, in the circumstances before re-examining and reconsidering the request for certificate of recognition of the petitioner-trust under section 80G(5) of the In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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