2025 (4) TMI 1772

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, CIT-DR ORDER Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Kochi dated 28.02.2024 for Assessment Year (AY) 2023-24. 2. Brief facts of the case are that the appellant is a trust registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955. It is fou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is engaged in political activities which does not come under the Charitable Act as defined in section 2(15) of the Act. 3. Being aggrieved, the appellant is in appeal before us in the present appeal. 4. It is submitted that the main object for which the appellant trust was formed is for the development of capital city of Thiruvananthapuram. Therefore, it is submitted that the amount spent by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssed for a particular candidate in the elections. Therefore, the Commissioner of Income Tax (Exemption) was justified in rejecting the application for registration u/s. 12A(1)(ac)(iii) of the Act. 6. We have heard the rival contentions and perused the material available on record. The issue in the present appeal is whether the Commissioner of Income Tax (Exemption) was justified in rejecting gr....