ITAT Cochin Bench Judgments

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

ITA 831/COCH/2024[2016-17]Status: Disposed18/3/2025AY 2016-17

SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs DCIT,CENTRAL CIRCLE, THIRUVANANTHAPURAM

ITA 830/COCH/2024[2015-16]Status: Disposed18/3/2025AY 2015-16

the CIT(A) contending that the delay in getting the accounts audited under the Co-operative Societies Act constitutes reasonable cause placing reliance on the decision of the coordinate bench of this Tribunal in the case of T.T. Kuruvilla vs. DCIT, ITA No. 504/Coch/2018 dated 22.01.2019. However, the CIT(A) confirmed the levy of penalty by holding that the mere fact that the audit of the appellant was conducted under the provisions of Co-operative Societies Act cannot be sufficient reason f

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIUVANANTHAPURAM vs DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

ITA 829/COCH/2024[2014-15]Status: Disposed18/3/2025AY 2014-15

the CIT(A) contending that the delay in getting the accounts audited under the Co-operative Societies Act constitutes reasonable cause placing reliance on the decision of the coordinate bench of this Tribunal in the case of T.T. Kuruvilla vs. DCIT, ITA No. 504/Coch/2018 dated 22.01.2019. However, the CIT(A) confirmed the levy of penalty by holding that the mere fact that the audit of the appellant was conducted under the provisions of Co-operative Societies Act cannot be sufficient reason f

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

ITA 828/COCH/2024[2013-14]Status: Disposed18/3/2025AY 2013-14

the CIT(A) contending that the delay in getting the accounts audited under the Co-operative Societies Act constitutes reasonable cause placing reliance on the decision of the coordinate bench of this Tribunal in the case of T.T. Kuruvilla vs. DCIT, ITA No. 504/Coch/2018 dated 22.01.2019. However, the CIT(A) confirmed the levy of penalty by holding that the mere fact that the audit of the appellant was conducted under the provisions of Co-operative Societies Act cannot be sufficient reason f

ITAT Cochin Bench

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs DCIT,CENTRAL CIRCLE, THIRUVANANTHAPURAM

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIUVANANTHAPURAM vs DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

PATTOM SEVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs DCIT, CENTRAL CIRCLE, THIRUVANATHAPURAM

PWD IRRIGATION LSGD EMPLOYEES COOPERATIVE SOCIETY LTD NO T 638,TRIVANDRUM vs INCOME TAX OFFICER, WARD 2(1), TRIVANDRUM

THE MYNAGAPPALLY SERVICE CO-OPERATIVE BANK LIMITED,KOLLAM vs THE DEPARTMENTAL REPRESENTATIVE, KOCHI

NEW ERA SHIPPING AND LOGISTICS,COCHIN vs ASSESSING OFFICER, COCHIN

POOVACHAL RURAL HOUSING SOCIETY LTD,THIRUVANANTHAPURAM vs ITO, WARD-2(1), THIRUVANANTHAPURAM

POOVACHAL RURAL HOUSING SOCIETY LTD,THIRUVANANTHAPURAM vs ITO, WARD-2(1), THIRUVANANTHAPURAM

MOLLEY JAYAPRAKASH,TRIVANDRUM vs ITO, WARD-1(2), THIRUVANATHAPURAM

SAFEENA WAHAB,KERALA vs INCOME TAX OFFICER WARD-3, ALUVA, KERALA

THE COCHIN MALABAR ESTATES AND INDUSTRIES LTD,COIMBATORE vs ACIT, CIRCLE-1 (1), KOCHI, KOCHI

ACIT, COCHIN vs SRI.P.C.JOSE, COCHIN

THACHAN POYIL NAZEER HUSSAIN,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

SWAMINATHAN VIJAYAN,PALAKKAD vs INCOME TAX OFFICER, WARD2, PALAKKAD, PALAKKAD

KUNJIPERI HAJI JAMEELA,KOZHIKODE vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

KUNJIPERI HAJI JAMEELA,KOZHIKODE vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

KUNJIPERI HAJI JAMEELA,KOZHIKODE vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

EDATHIL ABDUL JALEEL,KOZHIKODE vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE