SREEKUMARA SAMAJAM,THRISSUR vs. ITO, EXEMPTION WARD, THRISSUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2016-17 Sreekumara Samajam Ito, Exemption Ward, V. Thrissur Xxi/230 S Paliyamthuruth Anapuzha, Kodungallur Thrissur-680667, Kerala. Pan : Aafts2292H. (Appellant) (Respondent) Appellant By : Smt. Nivedita A Kamath, Adv. Respondent By : Smt. Leena Lal, Snr Ar. Date Of Hearing : 05.06.2025 Date Of Pronouncement : 12.06.2025 O R D E R Per Sonjoy Sarma: This Appeal Is Filed By The Assessee Against The Order Dated 06.11.2024 By The National Faceless Appeal Centre (Hereinafter Referred To As ‘Cit(A)’] For The Assessment Year 2016–17. 2. Brief Facts Of The Case Are That The Assessee Is Registered As A Society Under The Travancore-Cochin Literary, Scientific & Charitable Societies Registration Act, 1955, On 02.07.2009. It Is Also Registered Under Section 12A Of The Act With The Commissioner Of Income Tax, Thrissur & Claimed To Function As A Religious & Charitable Society. The Assessee Filed Its Return Of Income For A.Y. 2016–17 Declaring ‘Nil’ Income. The Assessee Was Engaged In Conducting Kuri Business & Money-Lending Business