Kerala in Chavakkad Service Co-Operative Bank Ltd. v. ITO

169 Taxmann.com 45High Court2024#4304 most cited

What is Kerala in Chavakkad Service Co-Operative Bank Ltd. v. ITO authority for?

Penalty under section 271B is not to be imposed on co-operative societies for delayed filing of audit reports if the delay in obtaining reports from statutory auditors under the Kerala Co-operative Societies Act and Rules constitutes a reasonable cause, and the audit reports are made available before the Assessing Authority at the time of assessment finalization.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Also referred to as

Chavakkad Service Co-Operative Bank Ltd. v. ITO · section 271B · section 44AB · audit report · delayed submission · reasonable cause · co-operative societies · Kerala Co-operative Societies Act · penalty exemption

Sections most often in play

Section 271BSection 44ABSection 139(1)Section 250Section 139(4)Section 143(3)Section 274Section 148

Issues it is cited on

penalty under section 271bsection 271bsection 63section 64section 80a(5)section 44absection 273section 139(4)penalty proceedings initiatedsection 44section 142(2a)section 80ac

Judgments citing Kerala in Chavakkad Service Co-Operative Bank Ltd. v. ITO

KOLLAM DISTRICT POLICE DEPARTMENT EMPLOYEES CO-OPERATIVE SOCIETY,KOLLAM vs. ITO, WARD-2, KOLLAM

In the result, the appeal filed by the assessee bearing ITA No

ITA 639/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2017-18 Kollam District Police Department .......... Appellant Employees Co-Operative Society Lt No Q 1179, Near S P Office, Kollam-691001 [Pan: Aacak5573H] Vs. Assessment Unit, Income Tax Department ......... Respondent Assessee By: Shri Surendranath Rao, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Assessment Year: 2013-14 Porkulam Service Co-Op. Bank Ltd. .......... Appellant (Via) Pazhanji, Thalappilly, Thrissur- 680542 [Pan: Aaaap4486A] Vs. The Income Tax Officer, W-1& Tps ......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 29.10.2025 Date Of Pronouncement: 30.10.2025 Kollam District Police Deptt. Employees Co.Op. Society & Porkulam Scb O R D E R Per: Anikesh Banerjee, Jm The Instant Appeal Of Both The Assessee Was Filed Against The Order Of The Learned National Faceless Appeal Centre, Delhi [For Brevity, ‘Ld. Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, The Act’) For Assessment Year 2017-18, Date Of Order 10/07/2025 For Petitioner-1 & For Assessment Year 2013-14, Date Of Order 25/06/2025 For Petitioner-2.The Impugned Orders Were Emanated From The Order Of The Assessment Unit, Income Tax Department (In Short, ‘Ld. Ao’) Order Passed Under Section 271B Of The Act, Date Of Order 12/07/2023 For Ay Petritioner-1 &19/09/2022 For Petitioner-2. 2. Both The Appeals Have Common Issue & Common Fact. So, We Proceed To Dispose Off By Common Order. Ita No. 639/Coch/2025 Is Taken As Lead Case.

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 250Section 271BSection 44ASection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment Year: 2017-18 Kollam District Police Department .......... Appellant Employees Co-operative Society Lt No Q 1179, Near S P Office, Kollam-691001 [PAN: AACAK5573H] vs. Assessment Unit, Income Tax Department ......... Respondent Assessee by: Shri Surendranath Rao, CA Revenue by: Smt. Leena Lal, Sr. D.R. Assessment Year: 2013-14 Porkulam Service Co-op. Bank Ltd. .......... Appellant (VIA) Pazhanji, Thalappilly, Thrissur- 680542 [PAN: AAAAP4486A] vs. The Income Tax Officer, W-1& TPS .........…

PORKULAM SERVICE CO-OP.BANK LTD,THALAPPILLY vs. INCOMETAX OFFICER, GURUVAYOOR

In the result, the appeal filed by the assessee bearing ITA No

ITA 605/COCH/2025[2013-14]Status: DisposedITAT Cochin30 Oct 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2017-18 Kollam District Police Department .......... Appellant Employees Co-Operative Society Lt No Q 1179, Near S P Office, Kollam-691001 [Pan: Aacak5573H] Vs. Assessment Unit, Income Tax Department ......... Respondent Assessee By: Shri Surendranath Rao, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Assessment Year: 2013-14 Porkulam Service Co-Op. Bank Ltd. .......... Appellant (Via) Pazhanji, Thalappilly, Thrissur- 680542 [Pan: Aaaap4486A] Vs. The Income Tax Officer, W-1& Tps ......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 29.10.2025 Date Of Pronouncement: 30.10.2025 Kollam District Police Deptt. Employees Co.Op. Society & Porkulam Scb O R D E R Per: Anikesh Banerjee, Jm The Instant Appeal Of Both The Assessee Was Filed Against The Order Of The Learned National Faceless Appeal Centre, Delhi [For Brevity, ‘Ld. Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, The Act’) For Assessment Year 2017-18, Date Of Order 10/07/2025 For Petitioner-1 & For Assessment Year 2013-14, Date Of Order 25/06/2025 For Petitioner-2.The Impugned Orders Were Emanated From The Order Of The Assessment Unit, Income Tax Department (In Short, ‘Ld. Ao’) Order Passed Under Section 271B Of The Act, Date Of Order 12/07/2023 For Ay Petritioner-1 &19/09/2022 For Petitioner-2. 2. Both The Appeals Have Common Issue & Common Fact. So, We Proceed To Dispose Off By Common Order. Ita No. 639/Coch/2025 Is Taken As Lead Case.

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 250Section 271BSection 44ASection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment Year: 2017-18 Kollam District Police Department .......... Appellant Employees Co-operative Society Lt No Q 1179, Near S P Office, Kollam-691001 [PAN: AACAK5573H] vs. Assessment Unit, Income Tax Department ......... Respondent Assessee by: Shri Surendranath Rao, CA Revenue by: Smt. Leena Lal, Sr. D.R. Assessment Year: 2013-14 Porkulam Service Co-op. Bank Ltd. .......... Appellant (VIA) Pazhanji, Thalappilly, Thrissur- 680542 [PAN: AAAAP4486A] vs. The Income Tax Officer, W-1& TPS .........…

THE KOLKKALAM SERVICE COOPERATIVE BANK LIMITED,MALAPPURAM vs. INCOME TAX OFFICER, WARD 1 & TPS , TIRUR, MALAPPURAM

In the result, the appeal filed by the assessee bearing ITA No

ITA 650/COCH/2025[2017-18]Status: DisposedITAT Cochin29 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2017-18 The Kolkkalam Service Co-Op. Bank Ltd. .......... Appellant Chengannur P.O., Malappuram 676503 [Pan: Aabat8320L] Vs. The Income Tax Officer, Ward-1 &Tps, Tirur ......... Respondent Assessee By: Shri Amaljith, P.J., Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

For Appellant: Shri Amaljith, P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 250Section 271BSection 44ASection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment Year: 2017-18 The Kolkkalam Service Co-op. Bank Ltd. .......... Appellant Chengannur P.O., Malappuram 676503 [PAN: AABAT8320L] vs. The Income Tax Officer, Ward-1 &TPS, Tirur ......... Respondent Assessee by: Shri Amaljith, P.J., CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.10.2025 Date of Pronouncement: 29.10.2025 O R D E R Per: Anikesh Banerjee, JM The instant appeal of the assessee was filed against the order of the Learned National Faceless Appeal Centre, Delhi [for brevi…

ANANTHAVOOR SERVICE COOPERATIVE BANK LTD,MALAPPURAM vs. INCOME TAX OFFICER, WARD 1 & TPS, TIRUR, MALAPPURAM

In the result, the appeal filed by the assessee bearing ITA No

ITA 593/COCH/2025[2017-18]Status: DisposedITAT Cochin29 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2017-18 Ananthavoor Service Co-Op. Bank Ltd. .......... Appellant 13/707, Ananthavoor P.O., Malappuram 676301 [Pan: Aadaa0368F] Vs. The Income Tax Officer, Ward 1 & Tps, Tirur ......... Respondent Assessee By: Shri Amaljith P.J., Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 2Section 250Section 271BSection 44ASection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment Year: 2017-18 Ananthavoor Service Co-op. Bank Ltd. .......... Appellant 13/707, Ananthavoor P.O., Malappuram 676301 [PAN: AADAA0368F] vs. The Income Tax Officer, Ward 1 & TPS, Tirur ......... Respondent Assessee by: Shri Amaljith P.J., CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.10.2025 Date of Pronouncement: 29.10.2025 O R D E R Per: Anikesh Banerjee, JM The instant appeal of the assessee was filed against the order of the Learned National Faceless Appeal Centre, Delhi [fo…

KANIPPAYYUR SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. INCOME TAX OFFICER, WARD-1 & TPS, GURUVAYOOR, GURUVAYOOR, THRISSUR

In the result, the appeal filed by the assessee bearing ITA No

ITA 590/COCH/2025[2017-2018]Status: DisposedITAT Cochin29 Oct 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2017-18 Kanippayyur Service Co-Op. Bank Ltd. .......... Appellant Kanippayyur, Thrissur 680517 [Pan: Aabtk8207E] Vs. The Income Tax Officer, Ward 1 & Tps, Guruvayoor..... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 250Section 271BSection 44ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment Year: 2017-18 Kanippayyur Service Co-op. Bank Ltd. .......... Appellant Kanippayyur, Thrissur 680517 [PAN: AABTK8207E] vs. The Income Tax Officer, Ward 1 & TPS, Guruvayoor..... Respondent Assessee by: ------- None ------- Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.10.2025 Date of Pronouncement: 29.10.2025 O R D E R Per: Anikesh Banerjee, JM The instant appeal of the assessee was filed against the order of the Learned National Faceless Appeal Centre, Delhi [for brevity, ‘Ld.C…

SAI EXPORT ENTERPRISES,KOLLAM vs. ITO, WARD 1 & TPS, KOLLAM

In the result, appeals filed by the assessee stands allowed

ITA 338/COCH/2025[2015-16]Status: DisposedITAT Cochin31 Jul 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 337 & 338/Coch/2025 Assessment Years: 2014-15 & 2015-16 Sai Export Enerprises .......... Appellant Mangad P.O., Kollam 691015 [PAN: ABSFS2716A] vs. The Income Tax Officer, WD-1 & TPO, Kollam .......... Respondent Appellant by: Shri Rajakannan, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 13.06.2025 Date of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against different orders of the National Faceless Appeal Cent…

SAI EXPORT ENTERPRISES,KOLLAM vs. ITO, WARD 1 & TPS, KOLLAM

In the result, appeals filed by the assessee stands allowed

ITA 337/COCH/2025[2014-15]Status: DisposedITAT Cochin31 Jul 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 337 & 338/Coch/2025 Assessment Years: 2014-15 & 2015-16 Sai Export Enerprises .......... Appellant Mangad P.O., Kollam 691015 [PAN: ABSFS2716A] vs. The Income Tax Officer, WD-1 & TPO, Kollam .......... Respondent Appellant by: Shri Rajakannan, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 13.06.2025 Date of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against different orders of the National Faceless Appeal Cent…

KVN PETRO PRODUCTS,KOZHIKODE vs. INCOME TAX OFFICER, WARD 1(2), KOZHIKODE

In the result, appeal filed by the assessee is allowed

ITA 121/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year: 2017-18 Kvn Petro Products .......... Appellant V-421/B, Opp. Nallam Police Station, Nallam, Kerala-673027. Pan: Aahfk4721H Vs. Income Tax Officer .......... Respondent Ward-1(2), Kozhikode. Appellant By: Shri Santosh Pai, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 02.06.2025 Date Of Pronouncement: 30.06.2025

For Appellant: Shri Santosh Pai, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 274Section 44A

…1 KVN Petro Products vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM Assessment Year: 2017-18 KVN Petro Products .......... Appellant V-421/B, Opp. Nallam Police Station, Nallam, Kerala-673027. PAN: AAHFK4721H vs. Income Tax Officer .......... Respondent Ward-1(2), Kozhikode. Appellant by: Shri Santosh Pai, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 02.06.2025 Date of Pronouncement: 30.06.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee firm is directed against the order of Learned Commissioner of Income T…

AMBALAPAD SERVICE CO OPERATIVE BANK LTD NO 759,KUNDUKAD, THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result, appeal filed by the assessee is allowed

ITA 78/COCH/2025[2012-2013]Status: DisposedITAT Cochin23 Jun 2025AY 2012-2013

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2012-13 Ambalapad Service Co-Op. Bank Ltd. .......... Appellant Xi/57, Kundukad P.O., Thrissur 680028 [Pan: Aadaa9298G] Vs. The Income Tax Officer, Ward 2(1), Thrissur .......... Respondent Appellant By: Shri Ramdas M., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.05.2025 Date Of Pronouncement: 23.06.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 03.12.2024 For Assessment Year (Ay) 2012-13. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Classified As Primary Agricultural Co-Operative Society. The Appellant Had Not Filed Regular Return Of Income Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). The Income

For Appellant: Shri Ramdas M., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 148Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM Assessment Year: 2012-13 Ambalapad Service Co-op. Bank Ltd. .......... Appellant XI/57, Kundukad P.O., Thrissur 680028 [PAN: AADAA9298G] vs. The Income Tax Officer, Ward 2(1), Thrissur .......... Respondent Appellant by: Shri Ramdas M., CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 28.05.2025 Date of Pronouncement: 23.06.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated…

FAT EAST TRADING ESTABLISHMENT,KAYAMKULAM vs. ITO, WARD NO.1, ALAPPUZHA

In the result, appeal filed by the assessee is allowed

ITA 817/COCH/2024[2018-19]Status: DisposedITAT Cochin14 May 2025AY 2018-19

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreejith R., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 271BSection 44Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA No. 817 /Coch/2024 Assessment Year: 2018-19 Far East Trading Establishment .......... Appellant KMC XXI/89C, Sathrathil Builders, Kuttithervu Pullikanakku P.O., Kayamkulam 690537 [PAN: AABFF5728M] vs. The Income Tax Officer, Ward - 1, Alappuzha .......... Respondent Appellant by: Shri Sreejith R., Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 13.05.2025 Date of Pronouncement: 14.05.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against t…

THE SERVICE CO-OPERATIVE BANK LIMITED, NO.F 583,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 887/COCH/2024[2021-22]Status: DisposedITAT Cochin08 Apr 2025AY 2021-22

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.Ramkumar Menon, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 132Section 139(1)Section 142Section 153ASection 250Section 271BSection 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, Vice-President & Shri Inturi Rama Rao, Accountant Member ITA No.884/Coch/2024 :Asst.Year 2011-2012 ITA No.885/Coch/2024 :Asst.Year 2012-2013 ITA No.886/Coch/2024 :Asst.Year 2020-2021 ITA No.887/Coch/2024 :Asst.Year 2021-2022 The Service Co-operative Bank The Assistant Commissioner Limited No.F-583 v. of Income-tax, Abdurahiman Nagar Post Central Circle – 2 Malappuram – 676 305. Kozhikode PAN : AADAT4700A. (Appellant) (Respondent) Appellant by : Sri.M.Ramkumar Menon, CA Respondent by :Smt.Leena Lal, Sr.AR Date of Date of Hearin…

THE SERVICE CO-OPERATIVE BANK LIMITED, NO.F 583,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 886/COCH/2024[2020-21]Status: DisposedITAT Cochin08 Apr 2025AY 2020-21

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.Ramkumar Menon, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 132Section 139(1)Section 142Section 153ASection 250Section 271BSection 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, Vice-President & Shri Inturi Rama Rao, Accountant Member ITA No.884/Coch/2024 :Asst.Year 2011-2012 ITA No.885/Coch/2024 :Asst.Year 2012-2013 ITA No.886/Coch/2024 :Asst.Year 2020-2021 ITA No.887/Coch/2024 :Asst.Year 2021-2022 The Service Co-operative Bank The Assistant Commissioner Limited No.F-583 v. of Income-tax, Abdurahiman Nagar Post Central Circle – 2 Malappuram – 676 305. Kozhikode PAN : AADAT4700A. (Appellant) (Respondent) Appellant by : Sri.M.Ramkumar Menon, CA Respondent by :Smt.Leena Lal, Sr.AR Date of Date of Hearin…

THE SERVICE CO-OPERATIVE BANK LIMITED, NO.F 583,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 885/COCH/2024[2012-13]Status: DisposedITAT Cochin08 Apr 2025AY 2012-13

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.Ramkumar Menon, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 132Section 139(1)Section 142Section 153ASection 250Section 271BSection 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, Vice-President & Shri Inturi Rama Rao, Accountant Member ITA No.884/Coch/2024 :Asst.Year 2011-2012 ITA No.885/Coch/2024 :Asst.Year 2012-2013 ITA No.886/Coch/2024 :Asst.Year 2020-2021 ITA No.887/Coch/2024 :Asst.Year 2021-2022 The Service Co-operative Bank The Assistant Commissioner Limited No.F-583 v. of Income-tax, Abdurahiman Nagar Post Central Circle – 2 Malappuram – 676 305. Kozhikode PAN : AADAT4700A. (Appellant) (Respondent) Appellant by : Sri.M.Ramkumar Menon, CA Respondent by :Smt.Leena Lal, Sr.AR Date of Date of Hearin…

THE SERVICE CO-OPERATIVE BANK LIMITED, NO.F 583,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 884/COCH/2024[2011-12]Status: DisposedITAT Cochin08 Apr 2025AY 2011-12

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.Ramkumar Menon, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 132Section 139(1)Section 142Section 153ASection 250Section 271BSection 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, Vice-President & Shri Inturi Rama Rao, Accountant Member ITA No.884/Coch/2024 :Asst.Year 2011-2012 ITA No.885/Coch/2024 :Asst.Year 2012-2013 ITA No.886/Coch/2024 :Asst.Year 2020-2021 ITA No.887/Coch/2024 :Asst.Year 2021-2022 The Service Co-operative Bank The Assistant Commissioner Limited No.F-583 v. of Income-tax, Abdurahiman Nagar Post Central Circle – 2 Malappuram – 676 305. Kozhikode PAN : AADAT4700A. (Appellant) (Respondent) Appellant by : Sri.M.Ramkumar Menon, CA Respondent by :Smt.Leena Lal, Sr.AR Date of Date of Hearin…

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

In the result, appeals filed by the assessee are allowed

ITA 847/COCH/2024[2017-18]Status: DisposedITAT Cochin18 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM ITA Nos. 824 & 847/Coch/2024 Assessment Years: 2016-17 & 2017-18 PWD Irrigation LSGD Employees .......... Appellant Co-operative Society Ltd. Public Office Building, Vikas Bhavan Thiruvananthapuram 695033 [PAN: AADAP5163D] vs. The Income Tax Officer .......... Respondent Ward - 2(1), Thiruvananthapuram Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 17.02.2025 Date of Pronouncement: 18.03.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the asses…

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

In the result, the appeals filed by the assessee are allowed

ITA 831/COCH/2024[2016-17]Status: DisposedITAT Cochin18 Mar 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 273Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM ITA Nos. 827 to 831/Coch/2024 Assessment Years: 2012-13 to 2016-17 Pattom Service Co-op. Bank Ltd. .......... Appellant Medical College, Kannanmoola Thriuvananthapuram 695011 [PAN: AAEAP02030Q] vs. DCIT, Central Circle .......... Respondent Thiruvananthapuram Appellant by: Shri K.P. Pradeep, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 19.02.2025 Date of Pronouncement: 18.03.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders o…

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

In the result, the appeals filed by the assessee are allowed

ITA 830/COCH/2024[2015-16]Status: DisposedITAT Cochin18 Mar 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 273Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM ITA Nos. 827 to 831/Coch/2024 Assessment Years: 2012-13 to 2016-17 Pattom Service Co-op. Bank Ltd. .......... Appellant Medical College, Kannanmoola Thriuvananthapuram 695011 [PAN: AAEAP02030Q] vs. DCIT, Central Circle .......... Respondent Thiruvananthapuram Appellant by: Shri K.P. Pradeep, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 19.02.2025 Date of Pronouncement: 18.03.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders o…

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

In the result, the appeals filed by the assessee are allowed

ITA 829/COCH/2024[2014-15]Status: DisposedITAT Cochin18 Mar 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 273Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM ITA Nos. 827 to 831/Coch/2024 Assessment Years: 2012-13 to 2016-17 Pattom Service Co-op. Bank Ltd. .......... Appellant Medical College, Kannanmoola Thriuvananthapuram 695011 [PAN: AAEAP02030Q] vs. DCIT, Central Circle .......... Respondent Thiruvananthapuram Appellant by: Shri K.P. Pradeep, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 19.02.2025 Date of Pronouncement: 18.03.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders o…

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

In the result, the appeals filed by the assessee are allowed

ITA 828/COCH/2024[2013-14]Status: DisposedITAT Cochin18 Mar 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 273Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM ITA Nos. 827 to 831/Coch/2024 Assessment Years: 2012-13 to 2016-17 Pattom Service Co-op. Bank Ltd. .......... Appellant Medical College, Kannanmoola Thriuvananthapuram 695011 [PAN: AAEAP02030Q] vs. DCIT, Central Circle .......... Respondent Thiruvananthapuram Appellant by: Shri K.P. Pradeep, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 19.02.2025 Date of Pronouncement: 18.03.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders o…

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

In the result, the appeals filed by the assessee are allowed

ITA 827/COCH/2024[2012-13]Status: DisposedITAT Cochin18 Mar 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 273Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM ITA Nos. 827 to 831/Coch/2024 Assessment Years: 2012-13 to 2016-17 Pattom Service Co-op. Bank Ltd. .......... Appellant Medical College, Kannanmoola Thriuvananthapuram 695011 [PAN: AAEAP02030Q] vs. DCIT, Central Circle .......... Respondent Thiruvananthapuram Appellant by: Shri K.P. Pradeep, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 19.02.2025 Date of Pronouncement: 18.03.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders o…

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Kerala in Chavakkad Service Co-Operative Bank Ltd. v. ITO (169 Taxmann.com 45) — Cited in 27 Judgments | BharatTax