INCOME TAX OFFICER, PALAKKAD vs. THE PALAKKAD DISTRICT CO-OP SOCIETY LTD, PALAKKAD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS such as interest paid to member societies amounting to Rs.152.37 crores, interest paid to exempted institutions amounting to Rs.15.9

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

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

exemption from TDS on the interest payment received from the assessee deductor by filing the respective form 15G or 15H with

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

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

exemption from TDS on the interest payment received from the assessee deductor by filing the respective form 15G or 15H with

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

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

exemption from TDS on the interest payment received from the assessee deductor by filing the respective form 15G or 15H with

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

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

exemption from TDS on the interest payment received from the assessee deductor by filing the respective form 15G or 15H with

IMMACULATE HEART OF MARY HOSPITAL,KOTTAYAM vs. ACIT EXEMPTION CIRCLE , TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2014-15

exemption u/s. 11 of the Act and also claimed a refund of TDS amount of Rs.1,22,133/-. The assessee

TORRY HARRIS SEA FOODS LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeal filed by the assessee is dismissed

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

exempt. Further, it was found that no certificate for non-deduction of TDS was produced before AO or even before

THE ITO (TDS), KOTTAYAM vs. MAHATMA GANDHI UNIVERSITY, KOTTAYAM

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

TDS liability on the payments made to employee on the Death cum Retirement Gratuity (DCRG), Commutation of Pension and leave salary after allowing exemption

THE ITO (TDS), KOTTAYAM vs. MAHATMA GANDHI UNIVERSITY, KOTTAYAM

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

TDS liability on the payments made to employee on the Death cum Retirement Gratuity (DCRG), Commutation of Pension and leave salary after allowing exemption

DJ AMUSEMENTS,8/58 8/58 ,CHATHANKANDATH HOUSE vs. INCOME TAX OFFICER, PALAKKAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Hon’Ble Manu Kumar Giriआयकर अपील सं./ Ita No.758/Coch/2025 "नधा"रण वष" /Assessment Year: 2014-15 Dj Amusements, The Income Tax Officer, Mankara P.O, Vs. Ward-1 & Tps, Palakkad – 678 614. Palakkad. Kerala Pan: Aahfd 2211P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Sivadas Chettoor, C.A ""यथ" क" ओर से /Respondent By : Smt Leena Lal, Snr Ar सुनवाई क" तार"ख/Date Of Hearing : 06.11.2025 घोषणा क" तार"ख /Date Of Pronouncement : 28.11.2025 आदेश / O R D E R Per Manu Kumar Giri ():

TDS is required to be deducted on payments made to local authorities whose income is exempt under Section 10 and who are not required

NELLIPARAMBIL GOPALAN GANGADEVI,ERNAKULAM vs. ITO WARD 1, ALUVA

In the result, the assessee’s appeal is dismissed and the stay application is dismissed as infructuous

Bench: Shri Sanjay Arora & Shri Manomohan Das

TDS As the proposed scheme does not comply with Rule 10(10C) of Income Tax Act 1961 and no benefit of exemption

KERALA STATE COOPERATIVE EMPLOYEES PENSION BOARD,THIRUVANANTHAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is dismissed

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

exemption u/s. 10(23AAA) of the Act. However, the appellant had filed an appeal before the CIT(A) contesting that the appellant was not granted credit for TDS

HEALTH CARE FOUNDATION,KOZHIKODE vs. INCOME TAX OFFICER,EXEMPTION WARD ,KOZHIKODE, KOZHIKODE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2021-22 Health Care Foundation .......... Appellant No. 8 Unnikulam P.O., Poonoor Kozhikode 673574 [Pan: Aaath8790C] Vs. Income Tax Officer (Exemption), Kozhikode .......... Respondent Assessee By: Shri Somy Cheriyan, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R

exemption u/s. 11 of the Act. The said return of income was processed by the CPC vide order 2 Health Care Foundation 12.01.2023 granting short credits for TDS

KERALA AGRO MACHINERY CORPORATION LIMITED,ERNAKULAM vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX , RANGE -1 , KOCHI, KOCHI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2011-12 Kerala Agro Machinery Corporation Limited Athani Aluva Adit, Range-1 Vs. Ernakulam Kochi Kerala 683 585 Pan No : Aaack9968Q Appellant Respondent Appellant By : Mrs. Remya S. Menon, A.R. Respondent By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 28.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 24.4.2024 Vide Din & Order No. Itba/Nfac/S/250/2024-25/1064318699(1) For The Ay 2011-12 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

exempt income has been estimated under the provisions of section 14A r.w. Rule 8D of the Act and Rs.1,02,500/- has been disallowed. ii. Expenditure on which TDS

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

TDS. The AO also considered whether the said payments would fall under the provision of section 9(1)(vii) of the Act. If the said payment would fall u/s. 9(1)(vii), whether the said payments are eligible for exemption

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

TDS. The AO also considered whether the said payments would fall under the provision of section 9(1)(vii) of the Act. If the said payment would fall u/s. 9(1)(vii), whether the said payments are eligible for exemption

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

TDS. The AO also considered whether the said payments would fall under the provision of section 9(1)(vii) of the Act. If the said payment would fall u/s. 9(1)(vii), whether the said payments are eligible for exemption

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

TDS. The AO also considered whether the said payments would fall under the provision of section 9(1)(vii) of the Act. If the said payment would fall u/s. 9(1)(vii), whether the said payments are eligible for exemption