Inside Madras HC verdict declaring CBDT Circular giving differential treatment to new trust having provisional approval u/s. 80G as unconstitutional
Madras High Court said that irrespective of whether petitioner trust have or do not have any vested right to claim the extension, the classification done by CBDT through the Circular have no reasoning for leaving out the regular registration of newly provisionally registered trust under Section 80G of the Act in respect of new trusts.