2025 (3) TMI 2014

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : Smt. Leena Lal, Sr. D.R. ORDER PER: INTURI RAMA RAO, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 25.07.2024 & 07.08.2024 for Assessment Years (AYs) 2016-17 & 2017-18, respectively. 2. Since identical issues are involved in these appeals, those are heard together and disposed of vide this common ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned order confirmed the action of the AO. 6. Being aggrieved by the order of the learned CIT(A) the assessee is in appeal before us. 7. The learned A.R. before us submitted that the delay in getting the accounts audited under the Kerala co-operative Societies Act and consequently the tax audit report was furnished belatedly was on account of the delay in getting the accounts audited and obta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e societies did not file audit report as mandated under section 44AB within time limit specified thereunder, however, audit reports were made available before Assessing Authority at time of finalization of assessments, since delay in obtaining audit reports from statutory auditors under Kerala Co-operative Societies Act and Rules could be seen as a reasonable cause for delayed submission of audit ....