2014 (11) TMI 186

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....RI.GEEN T.MATHEW FOR THE RESPONDENT : SRI.JOSE JOSEPH, SC, FOR INCOME TAX JUDGEMENT Antony Dominic, J. This appeal is filed against the order passed by the Income Tax Appellate Tribunal, Cochin Bench in I.T.A.No.134 of 2014 which was filed by the appellant herein against the order passed by the Commissioner rejecting their application for registration under Section 12AA of the Income T....

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....ct of the trust was not charitable and it was therefore that the registration under Section 12AA of the Act was rejected. 4. The facts being as above, we are fully in agreement with the Tribunal that on materials it was evident that the trust was not carrying on any charitable activities entitling it for registration under Section 12AA of the Act. 5. In this appeal, the appellant has produce....