2025 (3) TMI 1848

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....rahmanyam, AR For the Revenue : Dr.Satyasai Rath, CIT-DR ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 11/12/2024 passed by the learned Commissioner of Income Tax (Exemption), ("learned CIT(E)"), Hyderabad in the case of Appala Paradesi Charitable Trust ("the assessee"), assessee preferred this appeal. 2. At the outset, learned AR submitted that the learned CIT (E)....

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....es not fall in the category of charitable activities, the learned CIT(A) is not justified in rejecting the application for registration in section 80G of the Act. 3. Learned DR placing to heavy reliance on the impugned order and submitted that the learned CIT(E) took a plausible view on a perusal of the submissions made by the assessee that the assessee did not do any considerable activity of c....

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....ncials and form 10AB for the assessment years 2022-23 and 2023-24, copy of Trust Deed dated 12/12/2018 and the photographs evidencing the activities of the assessee establish that the assessee did considerable activities during the year. When these things are viewed in the light of the activities mentioned in the trust deed dated 12/12/2018 and the photographs showing the welfare measures taken fo....