IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.149 of 2011 ====================================================== Shyama Sahay Memorial Trust through its proprietor Abhay Kant Sahay, S/o Late Prakash Lall, 402 Shyama Bhawan, West Boring Canal Road, Patna, P.S.-Sri Krishnapuri, District- Patna. ………..Petitioner Versus 1. The Union of India through Secretary, Finance, North Block, New Delhi. 2. The Chief Commissioner of Income Tax-1, Patna, Revenue Building, Baily Road, Patna. 3. The Commissioner, Income Tax -1, Patna. 4. The Deputy Commissioner, Income Tax Circle-1, Lok Nayak Bhawan, 3rd Floor, Dakbunglow Road, Patna. ……… Respondents ====================================================== APPEARANCE : For the Petitioner : Mr. Prakash Sahay, Advocate. For the Respondents : Mr. Harshwardhan Prasad with Mrs. Archana Sinha, Advocates. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 5. 18.04.2011 The petitioner before us is a Trust. The petitioner’s application for registration under Section 12AA of the Income Tax Act 1961 (hereinafter referred to as “the Act”) has been rejected by the impugned order dated 10th June 2010 made by the Commissioner of Income Tax, Patna. Therefore, the present petition under Article 226 of the Constitution. Against the impugned order made under Section 12AA of the Act, an appeal lies to the Income Tax Appellate Tribunal under Section 253 of the Act. Besides, the petition involves disputed questions of fact in respect of the documents supplied by the writ petitioner in answer to the notice of hearing. Therefore, 2 also the petition under Article 226 is not maintainable. In view of the alternative statutory remedy available to the petitioner, the present petition filed under Article 226 of the Constitution is rejected. Sujit (R.M.Doshit,CJ.) (Jyoti Saran,J.)