In the result, appeals filed by the assessee are allowed
Bench: Shri Inturi Rama Rao & Shri Keshav Dubey
delay is condoned and the appeal is admitted for adjudication. 6. The assesse is a credit co-operative society registered under Kerala Co-operative Societies Act 1969. For the AY 2012-13 the assesse filed its return of income on 9.11.2019. As per the return the taxable income was Nil after claiming deduction