Mavilayi Service Co-operative Bank Ltd. v. CIT

414 ITR 67High Court2019#496 most cited

What is Mavilayi Service Co-operative Bank Ltd. v. CIT authority for?

The Full Bench of the Kerala High Court held that a co-operative bank or society is not entitled to a deduction under Section 80P(2)(a)(i) of the Income-tax Act if it provides loans to non-members. This decision was subsequently overruled by the Supreme Court.

190

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Mavilayi Service Co-operative Bank Ltd. · Section 80P · Section 80P(2)(a)(i) · co-operative society deduction · lending to non-members · primary agricultural credit society · deduction disallowance · rectification Section 154 · Kerala High Court Full Bench

Sections most often in play

Section 143(3)Section 80PSection 80P(2)(a)(i)Section 147Section 148Section 144BSection 154Section 80P(2)(d)
Read the full judgment

Issues it is cited on

section 2(u)section 56(cci)section 56(c)(i)(cci)section 56(c)section 2(d)section 5(c)section 5(b)section 22(1)(b)section 2(c)section 22(1)section 80p(1)section 80p(2)(a)

Judgments citing Mavilayi Service Co-operative Bank Ltd. v. CIT

M/S.Panayal Service Co-Op Bank Ltd, Kasargode vs. The ITO, Kasargode

ITA 75/COCH/2021[2014-15]Status: DisposedITAT Cochin04 Nov 2021AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Shri Arun Raj, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…or agricultural purposes or for purposes connected with agricultural activities. On appeal the learned CIT(A), following the decision of the Full 3. Bench of the Hon'ble Kerala High Court in the case of The Mavilayi Service Co-operative Bank Ltd. reported in 414 ITR 67, upheld the denial of deduction under Section 80P. ITA Nos. 73-76/Coch/2021 2 Panayal Service Co-Operative Bank Ltd. 4. Shri Arun Raj, Advocate appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. D.R. appeared on behalf of Revenue. 5. On further appeal before the Tribunal it was submitted by the learned A.R. that the decision of th…

M/S.Panayal Service Co-Op Bank Ltd, Kasargode vs. The ITO, Kasargode

ITA 74/COCH/2021[2009-10]Status: DisposedITAT Cochin04 Nov 2021AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Shri Arun Raj, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…or agricultural purposes or for purposes connected with agricultural activities. On appeal the learned CIT(A), following the decision of the Full 3. Bench of the Hon'ble Kerala High Court in the case of The Mavilayi Service Co-operative Bank Ltd. reported in 414 ITR 67, upheld the denial of deduction under Section 80P. ITA Nos. 73-76/Coch/2021 2 Panayal Service Co-Operative Bank Ltd. 4. Shri Arun Raj, Advocate appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. D.R. appeared on behalf of Revenue. 5. On further appeal before the Tribunal it was submitted by the learned A.R. that the decision of th…

M/S. Panayal Service O-Op Bank Ltd, Kasargode vs. The ITO, Kasargode

ITA 73/COCH/2021[2008-09]Status: DisposedITAT Cochin04 Nov 2021AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Shri Arun Raj, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…or agricultural purposes or for purposes connected with agricultural activities. On appeal the learned CIT(A), following the decision of the Full 3. Bench of the Hon'ble Kerala High Court in the case of The Mavilayi Service Co-operative Bank Ltd. reported in 414 ITR 67, upheld the denial of deduction under Section 80P. ITA Nos. 73-76/Coch/2021 2 Panayal Service Co-Operative Bank Ltd. 4. Shri Arun Raj, Advocate appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. D.R. appeared on behalf of Revenue. 5. On further appeal before the Tribunal it was submitted by the learned A.R. that the decision of th…

Ugane Primary Agricultural Credit Co-Operative Society Limited, Hassan vs. Principal Commissioner of Income Tax, Mysuru

ITA 569/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Ugane Primary Agricultural Credit Co- 1. Principal Cit, Op. Society Ltd., Mysuru. Kyathanahalli, Hassan Taluk, Vs. Hassan Dist. – 573 216. 2. Income Tax Officer, Pan : Aalas 5670 A Ward-2, Hassan – 573 201. Appellant Respondent Assessee By : None Revenue By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 15.04.2021 Date Of Pronouncement : 15.04.2021

For Appellant: NoneFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…not deductible U/s. 80P(2)(d) of the Act. 4. After hearing both the parties we are of the view that the Supreme Court has reversed the decision of special Bench of Kerala High Court in the Page 4 of 6 case of Mavilayi Service Co-operative Bank Ltd., Vs. CIT 414 ITR 67 wherein it was held as follows: "45. To sum up, therefore, the ratio decidendi of Citizen Cooperative Society Ltd. (supra), must be given effect to. Section 80P of the IT Act, being a benevolent provision enacted by Parliament to encourage and promote the credit of the co-operative sector in general must be read liberally and reasonably, and if t…

Shri. Gayatri Pattin Sahakari Sangh Niyamit, Bagalkot vs. Income-Tax Officer-Ward-1, Bagalkot

ITA 3331/BANG/2018[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Gayatri Pattin Sahakari Sangh Niayamit, Income-Tax Officer, Main Road, Post: Sulebhavi, Tq: Hungund, Ward-1, Dist: Bagalkot. Vs. Bengaluru. Pan : Aalas 5670 A Appellant Respondent Assessee By : Shri. Ishwar S. Yanni, Ca Revenue By : Shri. Priyadarshi Mishra, Addl. Cit Date Of Hearing : 15.04.2021 Date Of Pronouncement : 15.04.2021

For Appellant: Shri. Ishwar S. Yanni, CAFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT
Section 80PSection 80P(2)(a)

…ions of the Karnataka Co-operative Societies Act, 1959. 4. After hearing both the parties we are of the view that the Supreme Court has reversed the decision of special Bench of Kerala High Court in the case of Mavilayi Service Co-operative Bank Ltd., Vs. CIT 414 ITR 67 wherein it was held as follows: "45. To sum up, therefore, the ratio decidendi of Citizen Cooperative Society Ltd. (supra), must be given effect to. Section 80P of the IT Act, being a benevolent provision enacted by Parliament to encourage and promote the credit of the co-operative sector in general must be read liberally and reasonably, and if t…

M/S.Kothamangalam Service Co-Op Bank Ltd, Kothamangalam vs. The ITO, Thodupuzha

ITA 192/COCH/2020[2011-12]Status: DisposedITAT Cochin05 Apr 2021AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George Mathan, Jm I.T.A. No.192/Coch/2020 Assessment Year : 2011-12 Vs. M/S. Kothamangalam Service The Income Tax Officer, Co-Operative Bank Ltd., Ward-1, Thodupuzha Kuthukuzhi P.O., Kothamangalam, Ernakulam-686 691. [Pan:Aabak 6798B] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri R.Lokanathan, Ca Revenue By Smt. Jamuna Devi, Sr. Dr Date Of Hearing 05.04.2021 Date Of 05.04.2021 Pronouncement

Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE MATHAN, JM I.T.A. No.192/Coch/2020 Assessment Year : 2011-12 Vs. M/s. Kothamangalam Service The Income Tax Officer, Co-operative Bank Ltd., Ward-1, Thodupuzha Kuthukuzhi P.O., Kothamangalam, Ernakulam-686 691. [PAN:AABAK 6798B] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri R.Lokanathan, CA Revenue by Smt. Jamuna Devi, Sr. DR Date of hearing 05.04.2021 Date of 05.04.2021 pronouncement O R D E R Per George Mathan, JM : This is an appeal filed against the order of the learned CIT(A)-II, Kochi in…

The ITO, WD-2, Palakkad vs. M/S.Polpully Service Co-Op Bank Ltd, Palakkad

ITA 550/COCH/2018[2014-15]Status: DisposedITAT Cochin05 Apr 2021AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George Mathan, Jm I.T.A. No. 550/Coch/2018 Assessment Year : 2014-15 Vs. The Income Tax Officer, The Polpully Service Co- Ward-2, Palakkad. Operative Bank Limited, Polpully, Palakkad-678 552. [Pan: Aaeat 3354K]

Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM AND GEORGE MATHAN, JM I.T.A. No. 550/Coch/2018 Assessment Year : 2014-15 Vs. The Income Tax Officer, The Polpully Service Co- Ward-2, Palakkad. operative Bank Limited, Polpully, Palakkad-678 552. [PAN: AAEAT 3354K] (Revenue-Appellant) (Assessee -Respondent) Revenue by Smt. Jamuna Devi, Sr. DR Assessee by Shri O.D. Sivadas, Adv. Date of hearing 05/04/2021 Date of 05/04/2021 pronouncement O R D E R Per George Mathan, JM : This is an appeal filed by the Revenue against the order of the learned CIT(A), Thrissur in ITA…

M/S.the Chombal Service Co-Op Bank Ltd, Vadakara vs. The ITO, Kozhikkode

ITA 387/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am Assessment Year : 2017-18 Vs. The Chombal Service Co- The Income Tax Officer, Operative Bank Ltd., Ward-2(2), Kozhikode. 1478 H.O. Chombala, Chombala Post, Vadakara, Kozhikode-673 308 [Pan:Aaaat 6777E] (Assessee-Appellant) (Revenue-Respondent) I.T.A. No.386/Coch/2020 Assessment Year : 2017-18 The Nadakkuthazha Service Vs. The Income Tax Officer, Co-Operative Bank Ltd. No. Ward-2(2), Kozhikode D2668, Near Govt. Hospital, Vadakara, Kozhikode-673 101. [Pan: Aaaan 2328M] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri V.S. Narayanan, Ca Revenue By Smt. Jamuna Devi, Sr. Dr Date Of Hearing 09/02/2021 Date Of 09/02/2021 Pronouncement

Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM Assessment Year : 2017-18 Vs. The Chombal Service Co- The Income Tax Officer, operative Bank Ltd., Ward-2(2), Kozhikode. 1478 H.O. Chombala, Chombala Post, Vadakara, Kozhikode-673 308 [PAN:AAAAT 6777E] (Assessee-Appellant) (Revenue-Respondent) I.T.A. No.386/Coch/2020 Assessment Year : 2017-18 The Nadakkuthazha Service Vs. The Income Tax Officer, Co-operative Bank Ltd. No. Ward-2(2), Kozhikode D2668, Near govt. Hospital, Vadakara, Kozhikode-673 101. [PAN: AAAAN 2328M] (Assessee-Appellant) (Revenue…

M/S.the Nadakkuthazha Servic Co-Opbank Ltd, Vadakara vs. The ITO, Kozhikkode

ITA 386/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am Assessment Year : 2017-18 Vs. The Chombal Service Co- The Income Tax Officer, Operative Bank Ltd., Ward-2(2), Kozhikode. 1478 H.O. Chombala, Chombala Post, Vadakara, Kozhikode-673 308 [Pan:Aaaat 6777E] (Assessee-Appellant) (Revenue-Respondent) I.T.A. No.386/Coch/2020 Assessment Year : 2017-18 The Nadakkuthazha Service Vs. The Income Tax Officer, Co-Operative Bank Ltd. No. Ward-2(2), Kozhikode D2668, Near Govt. Hospital, Vadakara, Kozhikode-673 101. [Pan: Aaaan 2328M] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri V.S. Narayanan, Ca Revenue By Smt. Jamuna Devi, Sr. Dr Date Of Hearing 09/02/2021 Date Of 09/02/2021 Pronouncement

Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM Assessment Year : 2017-18 Vs. The Chombal Service Co- The Income Tax Officer, operative Bank Ltd., Ward-2(2), Kozhikode. 1478 H.O. Chombala, Chombala Post, Vadakara, Kozhikode-673 308 [PAN:AAAAT 6777E] (Assessee-Appellant) (Revenue-Respondent) I.T.A. No.386/Coch/2020 Assessment Year : 2017-18 The Nadakkuthazha Service Vs. The Income Tax Officer, Co-operative Bank Ltd. No. Ward-2(2), Kozhikode D2668, Near govt. Hospital, Vadakara, Kozhikode-673 101. [PAN: AAAAN 2328M] (Assessee-Appellant) (Revenue…

M/S.Kadannamanna Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 379/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, Operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [Pan:Aacat 5995Q]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [PAN:AACAT 5995Q] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 377 & 379/Coch/2020 Assessment Years 2016-17 & 2017-18 The Kadannamanna Service Vs. The Income Tax Officer, Co-operative Bank Ltd., Ward-4, Tirur Kadannamanna, Mankada Via, Malappuram. [PAN:AACAK 1859N] (Assessee-Appellant) (Revenue-Respondent) I.T.A. N…

M/S.Pulamanthole Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 378/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, Operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [Pan:Aacat 5995Q]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [PAN:AACAT 5995Q] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 377 & 379/Coch/2020 Assessment Years 2016-17 & 2017-18 The Kadannamanna Service Vs. The Income Tax Officer, Co-operative Bank Ltd., Ward-4, Tirur Kadannamanna, Mankada Via, Malappuram. [PAN:AACAK 1859N] (Assessee-Appellant) (Revenue-Respondent) I.T.A. N…

Kadannamanna Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 377/COCH/2020[ 2016-17]Status: DisposedITAT Cochin09 Feb 2021

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, Operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [Pan:Aacat 5995Q]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [PAN:AACAT 5995Q] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 377 & 379/Coch/2020 Assessment Years 2016-17 & 2017-18 The Kadannamanna Service Vs. The Income Tax Officer, Co-operative Bank Ltd., Ward-4, Tirur Kadannamanna, Mankada Via, Malappuram. [PAN:AACAK 1859N] (Assessee-Appellant) (Revenue-Respondent) I.T.A. N…

The Kodur Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 373/COCH/2020[2016-17]Status: DisposedITAT Cochin09 Feb 2021AY 2016-17

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, Operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [Pan:Aacat 5995Q]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [PAN:AACAT 5995Q] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 377 & 379/Coch/2020 Assessment Years 2016-17 & 2017-18 The Kadannamanna Service Vs. The Income Tax Officer, Co-operative Bank Ltd., Ward-4, Tirur Kadannamanna, Mankada Via, Malappuram. [PAN:AACAK 1859N] (Assessee-Appellant) (Revenue-Respondent) I.T.A. N…

The Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. The ACIT, Palakkad

ITA 339/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. Nos.323 to 326/Coch/2020 & S.P. Nos. 164 to 167/Coch/2020 Assessment Years : 2013-14 to 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [PAN:AADAT 4179R] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos.334 to 339/Coch/2020 & S.P. Nos.175 to 180/Coch/2020 Assessment Years : 2012-13 to 2017-18 The Sreekrishnapuram Vs. The Assistant Commissioner of Service Co-operative Bank Income-tax, Circle…

The Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. Theacit, Palakkad

ITA 338/COCH/2020[2016-17]Status: DisposedITAT Cochin09 Feb 2021AY 2016-17

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. Nos.323 to 326/Coch/2020 & S.P. Nos. 164 to 167/Coch/2020 Assessment Years : 2013-14 to 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [PAN:AADAT 4179R] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos.334 to 339/Coch/2020 & S.P. Nos.175 to 180/Coch/2020 Assessment Years : 2012-13 to 2017-18 The Sreekrishnapuram Vs. The Assistant Commissioner of Service Co-operative Bank Income-tax, Circle…

Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. The ACIT, Palakkad

ITA 337/COCH/2020[2015-16]Status: DisposedITAT Cochin09 Feb 2021AY 2015-16

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. Nos.323 to 326/Coch/2020 & S.P. Nos. 164 to 167/Coch/2020 Assessment Years : 2013-14 to 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [PAN:AADAT 4179R] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos.334 to 339/Coch/2020 & S.P. Nos.175 to 180/Coch/2020 Assessment Years : 2012-13 to 2017-18 The Sreekrishnapuram Vs. The Assistant Commissioner of Service Co-operative Bank Income-tax, Circle…

M/S.Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. The ACIT, Palakkad

ITA 335/COCH/2020[2013-14]Status: DisposedITAT Cochin09 Feb 2021AY 2013-14

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. Nos.323 to 326/Coch/2020 & S.P. Nos. 164 to 167/Coch/2020 Assessment Years : 2013-14 to 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [PAN:AADAT 4179R] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos.334 to 339/Coch/2020 & S.P. Nos.175 to 180/Coch/2020 Assessment Years : 2012-13 to 2017-18 The Sreekrishnapuram Vs. The Assistant Commissioner of Service Co-operative Bank Income-tax, Circle…

Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. The ACIT, Palakkad

ITA 334/COCH/2020[2012-13]Status: DisposedITAT Cochin09 Feb 2021AY 2012-13

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. Nos.323 to 326/Coch/2020 & S.P. Nos. 164 to 167/Coch/2020 Assessment Years : 2013-14 to 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [PAN:AADAT 4179R] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos.334 to 339/Coch/2020 & S.P. Nos.175 to 180/Coch/2020 Assessment Years : 2012-13 to 2017-18 The Sreekrishnapuram Vs. The Assistant Commissioner of Service Co-operative Bank Income-tax, Circle…

The Nagaripuram Service Co-Op Bank Ltd, Palakkad vs. The ITO, Palakkad

ITA 325/COCH/2020[2015-16]Status: DisposedITAT Cochin09 Feb 2021AY 2015-16

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. Nos.323 to 326/Coch/2020 & S.P. Nos. 164 to 167/Coch/2020 Assessment Years : 2013-14 to 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [PAN:AADAT 4179R] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos.334 to 339/Coch/2020 & S.P. Nos.175 to 180/Coch/2020 Assessment Years : 2012-13 to 2017-18 The Sreekrishnapuram Vs. The Assistant Commissioner of Service Co-operative Bank Income-tax, Circle…

M/S. the Nagaripuram Service Co-Op Bank Ltd, Palakkad vs. The ITO, Palakkad

ITA 324/COCH/2020[2014-15]Status: DisposedITAT Cochin09 Feb 2021AY 2014-15

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI GEORGE MATHAN, JM & B.R. BASKARAN, AM I.T.A. Nos.323 to 326/Coch/2020 & S.P. Nos. 164 to 167/Coch/2020 Assessment Years : 2013-14 to 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [PAN:AADAT 4179R] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos.334 to 339/Coch/2020 & S.P. Nos.175 to 180/Coch/2020 Assessment Years : 2012-13 to 2017-18 The Sreekrishnapuram Vs. The Assistant Commissioner of Service Co-operative Bank Income-tax, Circle…