IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER S.A. No. 95/Coch/2025 (in ITA No. 811/Coch/2025)

&

ITA No. 811/Coch/2025 Assessment Year : 2015-16 M/s. Muslim Association, The Assistant Nandavanam, Commissioner of Income Thiruvananthapuram, Tax (Exemption), Kerala – 695 033. Thiruvananthapuram.

Vs.

PAN: AAATM8481F APPELLANT RESPONDENT Shri CS Bijoy Pulipara, Assessee by :

Advocate Revenue by : Ms. Neethu S, Snr. DR Date of Hearing : 23-03-2026 Date of Pronouncement : 25-03-2026

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 04/09/2025 in respect of the A.Y. 2015-16.

2. The assessee is an association registered under the Travancore and Cochin Literary, Scientific and Charitable Societies Registration Act – XII of 1955. The association has got 12A registration from the F.Y. 1966-67 with Registration Certificate No. 617/TECH/TVM-8/66-67 dated 22/08/1966.

The assessee also got the certificate u/s. 80G of the Act on 30/02/1978. The assessee filed their return of income on 18/09/2015 and declared a Nil income.