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

ITA 233/COCH/2019[2014-15]Status: DisposedITAT Cochin20 Jun 2019AY 2014-15

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…

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

ITA 232/COCH/2019[2013-14]Status: DisposedITAT Cochin20 Jun 2019AY 2013-14

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…

The Jt Director of It ( I&C1), Kochi vs. M/S.Pudukkad Service Co-Op Bank Ltd, Thrissur

ITA 231/COCH/2019[2010-11]Status: DisposedITAT Cochin20 Jun 2019AY 2010-11

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…

The Jt Director of It ( I&C1), Kochi vs. M/S.Pudukkad Service Co-Op Bank Ltd, Thrissur

ITA 230/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Jun 2019AY 2009-10

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…

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

ITA 219/COCH/2019[2015-16]Status: DisposedITAT Cochin18 Jun 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 80P(2)Section 80P(2)(a)Section 80P(4)Section 8O

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.218/Coch/2019 Assessment Year : 2014-15 The Income Tax Officer, Ward- Vs. M/s. Peechi Service Co-operative 2(4), Thrissur. Bank Ltd., Peechi Road Junction, 410L Kallery Building, Pattikad P.O., Thrissur-680 652. [PAN: AABAP 9771B] (Revenue-Appellant) (Assessee-Respondent) I.T.A. No.219/Coch/2019 Assessment Year : 2015-16 The Income Tax Officer, Ward- Vs. M/s. Pullur Service Co-operative 2(4), Thrissur. Bank Ltd., Pullur Post, Railway Station Road, Thrissur-680 683. [PAN: AAB…

The ITO, WD-2(4), Trichur vs. M/S.Peechi Service Co-Op Bank Ltd, Pattikkad, Trichur

ITA 218/COCH/2019[2014-15]Status: DisposedITAT Cochin18 Jun 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 80P(2)Section 80P(2)(a)Section 80P(4)Section 8O

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.218/Coch/2019 Assessment Year : 2014-15 The Income Tax Officer, Ward- Vs. M/s. Peechi Service Co-operative 2(4), Thrissur. Bank Ltd., Peechi Road Junction, 410L Kallery Building, Pattikad P.O., Thrissur-680 652. [PAN: AABAP 9771B] (Revenue-Appellant) (Assessee-Respondent) I.T.A. No.219/Coch/2019 Assessment Year : 2015-16 The Income Tax Officer, Ward- Vs. M/s. Pullur Service Co-operative 2(4), Thrissur. Bank Ltd., Pullur Post, Railway Station Road, Thrissur-680 683. [PAN: AAB…

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

ITA 436/COCH/2016[2009-10]Status: DisposedITAT Cochin07 Feb 2018AY 2009-10

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 80PSection 81Section 8O

…ies Act,1969. I.T.A. Nos.436-438./C/2016 & C.O. Nos. 40-42/Coch/2016 3. The learned CIT(Appeals) ought to have brought his attention to the decision of the Honourable High Court in the case of Perinthalmanna Service Co-operative Bank Ltd. reported in (2014) 363 ITR 268 (Kerala) wherein it was held that 'with introduction of section 80P(4) necessarily, an enquiry has to be conducted into factual situation whether co-operative bank is conducting business as a primary agricultural credit society or primary co-operative agricultural and rural development Bank and depending upon transactions, Assessing officer has t…

The ITO, Kottayam vs. The Valavoour Service Co-Op Bank Ltd, Kottayam

ITA 2/COCH/2017[2012-13]Status: DisposedITAT Cochin01 Jan 2018AY 2012-13

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. Josekutty JacobFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 144Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Manjunatha G, AM ITA No.02/Coch/2017 : Asst.Year 2012-2013 The Income Tax Officer M/s.Valavoor Service Co- Ward 5, Kottayam Vs. op Bank Limited Valavoor P.O. Dist : Kottayam PAN :AAAAT5023F. (Appellant) (Respondent) CO No.08/Coch/2017 : Asst.Year 2012-2013 M/s.Valavoor Service Co-op The Income Tax Officer Bank Limited Vs. Ward 5, Kottayam. Valavoor P.O. Dist : Kottayam. (Cross Objector) (Respondent) Revenue by : Sri. A.Dhanaraj, Sr.DR Assessee by : Sri. Josekutty Jacob Date of Pronouncement : 04.01.2018 Date of…

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

ITA 404/COCH/2016[2011-12]Status: DisposedITAT Cochin22 Mar 2017AY 2011-12

Bench: S/Shri Abraham P. George, Am & George George K., Jm

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

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI ABRAHAM P. GEORGE, AM & GEORGE GEORGE K., JM I.T.A. Nos.402-405/Coch/2016 Assessment Years : 2009-10-2012-13 The Income Tax Officer, Ward-2, Vs. The Karuvrarakundu Service Co- Tirur. operative Bank Ltd., Karuvarakundu, THARISH, Nilambur Taluk, Malappuram-676 523 [PAN: AACAT 1756H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Shri A. Dhanaraj, Sr. DR Smt. Mekhala M. Benny, Adv. Assessee by Date of hearing 211/03/2017 Date of pronouncement 22/03/2017 O R D E R Per ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: These are appeals fi…

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

ITA 403/COCH/2016[2010-11]Status: DisposedITAT Cochin22 Mar 2017AY 2010-11

Bench: S/Shri Abraham P. George, Am & George George K., Jm

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

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI ABRAHAM P. GEORGE, AM & GEORGE GEORGE K., JM I.T.A. Nos.402-405/Coch/2016 Assessment Years : 2009-10-2012-13 The Income Tax Officer, Ward-2, Vs. The Karuvrarakundu Service Co- Tirur. operative Bank Ltd., Karuvarakundu, THARISH, Nilambur Taluk, Malappuram-676 523 [PAN: AACAT 1756H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Shri A. Dhanaraj, Sr. DR Smt. Mekhala M. Benny, Adv. Assessee by Date of hearing 211/03/2017 Date of pronouncement 22/03/2017 O R D E R Per ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: These are appeals fi…

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

ITA 402/COCH/2016[2009-10]Status: DisposedITAT Cochin22 Mar 2017AY 2009-10

Bench: S/Shri Abraham P. George, Am & George George K., Jm

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

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI ABRAHAM P. GEORGE, AM & GEORGE GEORGE K., JM I.T.A. Nos.402-405/Coch/2016 Assessment Years : 2009-10-2012-13 The Income Tax Officer, Ward-2, Vs. The Karuvrarakundu Service Co- Tirur. operative Bank Ltd., Karuvarakundu, THARISH, Nilambur Taluk, Malappuram-676 523 [PAN: AACAT 1756H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Shri A. Dhanaraj, Sr. DR Smt. Mekhala M. Benny, Adv. Assessee by Date of hearing 211/03/2017 Date of pronouncement 22/03/2017 O R D E R Per ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: These are appeals fi…