2001 (3) TMI 21 - HC - Income Tax

Summary

The High Court of Rajasthan allowed the petition challenging the order accepting the trust registration application under section 12A of the Income-tax Act, 1961. The court found that the orders were made without following the principles of natural justice. The court set aside the rejection of the application and directed the Commissioner to reconsider the case for registration of the trust as a charitable trust.