2025 (7) TMI 1570

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....IT-DR. ORDER PER: SONJOY SARMA JM These two appeals have been filed by the assessee against two separate orders dated 17.12.2024 passed by the Commissioner of Income Tax (Exemption), Kochi in Form No. 10AD. Since the assessee is common in both the appeals and the issues are interconnected, they are heard together and are being disposed of by this common order. 2. For the sake of conven....

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....ssessee to file a certified copy of the original trust deed or registered bye-laws of the society. The assessee, however, could not submit the same within the stipulated time, as the documents dated back 70 years old and required considerable time to retrieve a certified copy from the Registrar's office. 7. Due to non-submission of the trust deed, the CIT (Exemption) rejected both applications ....