ITAT Cochin Bench

ZACHARIA VARUGHESE,KOTTAYAM vs ITO WARD 5, KOTTAYAM

SHRI PRASHANT MAHARISHI (Vice President), SHRI SOUNDARARAJAN K. (Judicial Member)

A & B ASSOCIATES,THIRUVANANTHAPURAM vs THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -

ABDULRAHIMAN ABDULKADAR,PALAKKAD vs ITO, WARD-5, PALAKKAD

SHRI INTURI RAMA RAO (Accountant Member)

MUKALEL PHILIP JOSE,KANNUR vs ITO, WARD-4, KANNUR

SHRI INTURI RAMA RAO (Accountant Member)

ORBIT DIAMONDS,KOCHI vs ITO, WARD-2(3), THRISSUR

SHRI INTURI RAMA RAO (Accountant Member)

BINUKALA SIVARAJENDRAN,THIRUVANANTHAPURAM vs THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

SHRI INTURI RAMA RAO (Accountant Member)

CGR HALLMARKERS PRIVATE LIMITED,ERNAKULAM vs ASSESING OFFICER,(ITO), COCHIN

SHRI INTURI RAMA RAO (Accountant Member)

KALLIDUMBIL NECHITHADATHI SHAJAHAN,MALAPPURAM vs ITO, WARD-2, TIRUR

the CIT(A) with a delay of 118 days. The CIT(A) had dismissed the appeal in limine without condoning the delay rejecting the explanation of the appellant stating that medical ground cannot be accepted because no medical certificate was produced for the delay of 124 days.4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal.

THE CHITTATUKARA SERVICE CO OPERATIVE BANK LIMITED NO F 1642,CHITTATTUKARA vs INCOME TAX OFFICER, GURUVAYUR

the CIT(A), who vide the impugned order confirmed the action of the AO.

ELOOR VANITHA KSHEMODHARANA CO-OPERATIVE SOCIETY LTD.,UDYOGAMANDAL vs ITO WARD -1 &TPS, ALUVA

the CIT(A), who vide the impugned order confirmed the action of the AO.

VISWAKARMA DHARMEEKA SEVANA SANGHAM,ERNAKULAM vs ITO, EXEMPTION WARD, KOCHI

SHRI INTURI RAMA RAO (Accountant Member)

ABDUL JALEEL,PALAKKAD vs ITO, WARD 1 & TPS, PALAKKAD

SHRI INTURI RAMA RAO (Accountant Member)

TABLEZ FOOD COMPANY PRIVATE LIMITED,KOCHI vs CORPORATE CIR 2(1), KOCHI

SHRI INTURI RAMA RAO (Accountant Member)

MUSLIM EDUCATIONAL TRUST,KOTTAYAM vs CIT(EXEMPTION). , ERNAKULAM

this Tribunal in the present appeal. 4. I heard the rival contentions and perused the material available on record. On a careful perusal of the impugned order it would reveal that the application was filed u/s.10AB seeking approval u/s.80G of the Act was rejected by the learned Commissioner of Income Tax (Exemption) solely on the ground that the application was filed belatedly and beyond the extended time, i.e. 20.06.2024. The proviso to clause (ix) of sub-section (v) of Section 80G provide

TOUFEEQ CHARITABLE TRUST,MALAPPURAM vs ITO, EXEMPTION, THRISSUR

SHRI INTURI RAMA RAO (Accountant Member)

KUTHUR JOHNY VINUFRANCIES,THRISSUR vs INCOME TAX OFFICER, THRISSUR

SHRI INTURI RAMA RAO (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

PRATHAPA CHANDRA MENON,AMBALAPPUZHA vs ASSISTANT COMMISSIONER, AAYAKAR BHAWAN,ALLEPPEY

HON’BLE SHRI INTURI RAMA RAO (Accountant Member), SHRI HON'BLE MANU KUMAR GIRI (Judicial Member)

IWA INDIA FOUNDATION,KOLLAM vs CIT EXEMPTION, KOCHI

DJ AMUSEMENTS,8/58 8/58 ,CHATHANKANDATH HOUSE vs INCOME TAX OFFICER, PALAKKAD

the first appellate authority constitutes a violation of the principles of natural justice.

THE OORAKAM SERVICE CO-OPERATIVE BANK LTD,MALAPPURAM vs ITO, WARD-2, TIRUR

SHRI INTURI RAMA RAO (Accountant Member), SHRI HON'BLE MANU KUMAR GIRI (Judicial Member)