HC denied sec. 12A registration to 'Guru Harkishan Medical Trust' as it was created contrary to law

IT : If the creation of a trust is illegal and contrary to law , no registration can be granted to it under section 12A especially when a civil court has held that establishment of trust is illegal and contrary to law. There is mandate to question or re-appreciate the civil court's decision in income-tax appeals filed before HC under section 260A of the Act. The HC while dealing with IT appeals under section 260A shall regard civil court decision as final subject to any further appellate interfe