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JUDGMENT Antony Dominic, J. - This appeal is filed against the order passed by the Income-tax Appellate Tribunal in I.T.A. No. 503/Coch/2013 by which the order passed by the Commissioner of Income-tax rejecting the application made by the appellant for registration under section 12AA of the Income-tax Act, 1961 ("the Act" for short). 2. We heard the learned senior counsel for the appellant and the learned standing counsel for the respondents. 3. The facts of the case are that, the appellant is a trust. The object of the trust is to pay pension to the employees of the Greater Cochin Development Authority (GCDA) from the corpus created out of the contributions made by the employees of the GCDA itself. Taking the view that the said object of the trust did not spell out any charitable purpose as defined in section 2(15) of the Act registration under section 12AA was declined and was affirmed by the Income-tax Appellate Tribunal. 4. The learned senior counsel for the appellant contended that even if it is true that the distribution of pensionary benefits is to the employees of the GCDA itself, this activity of the trust is general public utility attracting the provisions of section 2(15) of the Act and that, therefore, the trust is entitled to registration as prayed for. The learned senior counsel also placed reliance on the judgments in CIT v. Bar Council of Maharashtra [1981] 130 ITR 28/6 Taxman 1 (SC), Hiralal Bhagwati v. CIT [2000] 246 ITR 188 (Guj.), Coffee Board v. Dy. CAIT [1964] 52 ITR 126 (Mys.), CIT v. Andhra Chamber of Commerce [1965] 55 ITR 722 (SC), Commissioner of Agrl. I.T. v. Rubber Board [1997] 226 ITR 722 (Ker.),…

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