Perithalmanna Service Co-operative Bank v. ITO

363 ITR 268High Court2014#1584 most cited
71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 80PSection 80P(2)(a)(i)Section 143(3)Section 1949Section 80P(4)Section 133(6)Section 147Section 148

Issues it is cited on

section 5(b)section 194a(3)section 80p(1)section 80p(4)section 80p(2)(a)section 80p(2)(a)(i)gross total incomesection 80p(2)section 80p(2)(d)section 56section 80psection 80

Judgments citing Perithalmanna Service Co-operative Bank v. ITO

The ITO, WD-3, Palakkad vs. M/S.Chalissery Sewrvice Co-Op Bank Ltd, Palakkad

ITA 416/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-3, Palakkad vs. M/S.Chalissery Sewrvice Co-Op Bank Ltd, Palakkad

ITA 415/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-3, Palakkad vs. M/S.Anakara Service Co-Op Bank Ltd, Palakkad

ITA 414/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-3, Palakkad vs. M/S.Anakara Service Co-Op Bank Ltd, Palakkad

ITA 413/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-3, Palakkad vs. M/S.Anakara Service Co-Op Bank Ltd, Palakkad

ITA 412/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-3, Palakkad vs. M/S.Anakara Service Co-Op Bank Ltd, Palakkad

ITA 411/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-3, Palakkad vs. M/S.the Kothakurissi Service Co-Op Bank Ltd, Palakkad

ITA 410/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-3, Palakkad vs. M/S.the Kothakurissi Service Co-Op Bank Ltd, Palakkad

ITA 409/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-3, Palakkad vs. M/S.the Kothakurissi Service Co-Op Bank Ltd, Palakkad

ITA 408/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-2(5), Thrissur vs. M/S.Thanniyam Panchayath Service Co-Op Bank Ltd, Trichur

ITA 389/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

For Appellant: Smt. A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. ITA No.385/Coch/2019 & Ors. 4 M/s.The Pazhuvil SCB Ltd. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of cert…

The ITO, WD-2(5), Thrissur vs. M/S.Thanniyam Panchayath Service Co-Op Bank Ltd, Trichur

ITA 388/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

For Appellant: Smt. A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. ITA No.385/Coch/2019 & Ors. 4 M/s.The Pazhuvil SCB Ltd. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of cert…

The ITO, WD-2(5), Trichur vs. The Pazhuvil Service Co-Op Bank Ltd, Thrissur

ITA 387/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

For Appellant: Smt. A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. ITA No.385/Coch/2019 & Ors. 4 M/s.The Pazhuvil SCB Ltd. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of cert…

The ITO, WD-2(5), Trichur vs. The Pazuvil Service Co-Op Bank Ltd, Thrissur

ITA 386/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt. A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. ITA No.385/Coch/2019 & Ors. 4 M/s.The Pazhuvil SCB Ltd. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of cert…

The ITO, WD-2(5), Trichur vs. The Pazuvil Service Co-Op Bank Ltd, Thrissur

ITA 385/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

For Appellant: Smt. A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. ITA No.385/Coch/2019 & Ors. 4 M/s.The Pazhuvil SCB Ltd. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of cert…

The ITO, WD-2, (3), Thrissur vs. Ollukkara Service Co-Op Bank Ltd, Thrissur

ITA 253/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt. A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. ITA No.385/Coch/2019 & Ors. 4 M/s.The Pazhuvil SCB Ltd. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of cert…

The ITO, WD-2, Palakkad vs. The Akathethara Service Co-Op Bank Ltd, Palakkad

ITA 252/COCH/2019[2010-2011]Status: DisposedITAT Cochin08 Jul 2019AY 2010-2011

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

For Appellant: Smt. A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit…

The ITO, WD-3, Palakkad vs. M/S.the Kulikilliliyad Service Co-Op Bank Ltd, Palakkad

ITA 251/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-3, Palakkad vs. M/S.the Kulikilliliyad Service Co-Op Bank Ltd, Palakkad

ITA 250/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

For Appellant: Smt.A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)(a)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit S…

The ITO, WD-1, Palakkad vs. M/S.Kanhikulam Service Co-Op Bank Ltd, Palakkad

ITA 249/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

For Appellant: Smt. A.S.Bindhu, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…se of M/s.Vazhappally Service Co-operative Bank Ltd. & Others has over ruled the decision in the case of Chirakkal Service Co- operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been declared to be the correct position in law. 6. The jurisdictional Hob’ble High Court in the case of M/s.Perinthalmanna Service Co-operative Bank Ltd. held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit…

The ITO, WD-2(4), Kochi vs. M/S.Pudukkad Service Co-Op Bank Ltd, Thrissur

ITA 234/COCH/2019[2015-16]Status: DisposedITAT Cochin20 Jun 2019AY 2015-16

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

For Respondent: Sri.M.Ramdas, FCA
Section 80PSection 80P(2)Section 80P(4)

…ithout perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Ld.CIT(A) ought to have considered the decision of the jurisdictional Hon. High Court in the case of M/s.Perinthalmanna Service Co-operative Bank (363 ITR 268) wherein it has been held that with the introduction of section 80P(4) of the Act deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as "Primary Agricultural Credit Society." 6. The learned CIT (Appeals) ought to have seen that the Hon. Supreme Court in the case of Sabarkhanta Zilia Kharid Vechar Sangh L…