2026 (4) TMI 728

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...., AR For the Revenue : Smt. Ananya Kulshresth, SR-DR ORDER PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is directed against the order dated 21.07.2025 passed by the Add./Joint Commissioner of Income Tax (Appeal), Panaji [hereinafter referred to as 'Addl. CIT(A)'] for the Assessment Year (A.Y.) 2022-23 in the proceeding u/s. 154 of the Income Tax Act. 2. The brief facts ....

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.... an appeal before the first appellate authority, which was decided by the learned Addl. CIT(A) vide the impugned order and the appeal of the assessee was dismissed.  4. Now the assessee is in second appeal before us. The following grounds have been taken in this appeal: 1. The CIT (Appeal has erred in law in treating status of the assessee as a co op society instead of AOP (Non Tr....

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.... that the assessee is a non-profit owner's association and not a Co. Op. Society and, therefore, the action of CPC in treating the assessee as Co. Op. Society was erroneous and contrary to law. 6. Per Contra, Smt. Ananya Kulshresth, the Ld. SR-DR, supported the order of Ld. Addl. CIT(A). She submitted that the assessee did not submit its registration certificate, governing bye-laws, memorandum ....