2025 (2) TMI 824

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..... filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 25.11.2024 for Assessment Year (AY) 2018-19. 2. Brief facts of the case are that the appellant is a co-operative society registered under the Kerala State Co-operative Societies Act, 1969. The appellant filed the return of income for AY 2018-19 on 24.09.2018 disclosing Nil inco .....

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..... 6. It is submitted that the CBDT vide instruction dated 27.02.2019 issued u/s. 119(2)(b) of the Act directed that all the return of income and reports of audit which are filed till 02.08.2019 are deemed to have been filed by 31.10.2018 in case of tax payers of Kerala following the devastating floods in the month of August, 2018. Therefore, in the light of this instruction, the return of income ca .....

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