In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
condonation petition accompanied by an Affidavit of the Secretary of the assessee, explaining the reasons for the delay. 3. The brief facts as coming out from the orders of the authorities below are like this, that the assessee is a co- 2 ITA No.667/Coch/2024. Mannam SC.B Limited. operative society filed its return of income for the impugned assessment year