PRAKASH KRISHNA AND MANOJ KUMAR GUPTA, JJ. - (1.) THE petitioner, which is a registered Trust, has filed the instant writ petition for quashing the order dated 3.10.2006 whereby the Commissioner of Income Tax -1, Kanpur has rejected the application for renewal of extension under section 80 - G of the Income Tax Act, 1961 (hereinafter referred to as the Act) and a show cause of even date issued by him for cancelling the registration under section 12 -A of the Act.
(2.) THE brief facts necessary for the purpose of the instant writ petition are as follows. The petitioner Trust namely, Vishal Khanna Public Charitable Trust is a registered Trust settled by Sri Bishambhar Nath Khanna, S/o Late Kailash Nath Khanna by trust deed dated 24.2.1998. Its trustees are his son Shri Kanchan Khanna , wife Smt. Puspha Khanna and daughter -in -law Smt. Ragini Khanna. The object of the Trust is to construct, establish, maintain and support charitable hospitals, nursing homes and dispensaries.
(3.) THE petitioner -Trust claims to be running a charitable homeopathic clinic from two rooms on the ground floor of the premises No. 33/70 -72, Topi Bazar, Chowk, Kanpur. These rooms were made available free of cost to the petitioner - Trust by its owner Shri Shivji Behari Trust.;