2025 (10) TMI 27

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....MA 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 extending credit facilities to its members. The app....

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....egal. 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 the material available on record. We find that the....