Assessee, a political party, claimed exemption under section 13A.  Assessing Officer disallowed assessee’s claim for exemption under section 13A and raised demand. During pendency of matter, several demands were made during month of March, 2024, therefore, assessee sought for an urgent hearing of application.  Revenue submitted that issues which arose in these appeals were yet to be adjudicated upon but having regard to impending elections, revenue did not wish to precipitate matter inasmuch as no coercive steps shall be taken with regard to total demand of Rs. 3,500 crores approximately.  Revenue  also submitted that a date may be notified for hearing these appeals in second week of July, 2024 and till then, assessee herein could have no apprehension regarding any coercive step being taken with regard to aforesaid demand.In view of submission by way of a concession made by revenue, no coercive action of any nature shall be taken against assessee till next date of hearing on 24-7-2024.  (AY. 2018-19)