JUDGMENT

J.N. BHATT, J-The petitioner, which is a public charitable trust registered under the Bombay Public Trusts Act, 1956, and which has the history of its existence relating back to 1796, has assailed the impugned order of the respondent authority, dated October 13, 1998, under section 80G(5) of the Income Tax Act, 1961 (the "Income-tax Act"),whereby, the request for renewal of recognition under section 80G of the Income-tax 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.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 ...