2025 (10) TMI 27

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....Lal, Sr. D.R. ORDER PER: INTURI RAMA RAO, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 24.04.2024 for Assessment Year (AY) 2018-19. 2. Brief facts of the case are that the appellant is a co-operative society registered the Kerala Co-Operative Societies Act, 1969. It is engaged in the business of extendin....

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.... by virtue of section 80AC is arbitrary and illegal. 5. On the other hand, the learned Sr. DR submitted that the learned CIT, (Hqrs.) (Tech) u/s. 119(2)(b) of the Act vide order dated 07.08.2024 had rejected the application for condonation of delay and, therefore, it is prayed that the appeal of the assessee be dismissed. 6. We have heard the rival contentions of both the parties and perused....