LOTS SHIPPING LIMITED,KOCHI vs. JCIT TDS , KOCHI

Appeal are Dismissed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

Penalty order passed by the JCIT (TDS) and the submissions of the assessee. 5.1 The assessee company is a deductor

LOTS SHIPPING LIMITED,KOCHI vs. JCIT TDS, KOCHI

Appeal are Dismissed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

Penalty order passed by the JCIT (TDS) and the submissions of the assessee. 5.1 The assessee company is a deductor

CGR HALLMARKERS PRIVATE LIMITED,ERNAKULAM vs. ASSESING OFFICER,(ITO), COCHIN

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

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Cgr Hallmarkers Pvt. Ltd. .......... Appellant Building No. 62/1906, A, Sadanam Road Extn., M.G. Road S.O., Kochi 682016 [Pan: Aaccc4855G] Vs. Dcit, Corporte Circle 1(1), Kochi .......... Respondent Assessee By: ------- None ------- Revenue By: Ms. Neethu S. Sr. Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of Companies Act, 1956 Engaged In The Business Of Refining Precious Metals & Minting Of Coins & Bars. The Return Of Income For Ay 2017-18 Was Filed On 30.10.2017 Disclosing Income Of Rs. 46,28,269/-. Against The Said Return Of Income, The Assessment Was Completed By The Dcit, Corporate Circle 1(1), Kochi (Hereinafter Called "The Ao") Vide Order Dated

TDS v Disallowance of penalty Rs. 3,58,318/- vi. Disallowance of cash deposits Rs. 1,99,800/- 3. Being

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

TDS along with interest was remitted on 30.04.2011 amounting to Rs.9,12,069. The Additional CIT issued notice show causing the assessee why the penalty

CORPORATION OF CALICUT,CALICUT vs. DCIT(TDS), CALICUT

Appeal of the appellant is dismissed by upholding the order of the AO

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

penalty order was passed by the DCIT(TDS) on 16.06.2014. In the submission in para-4, the appellant states that

CORPORATION OF CALICUT,CALICUT vs. DCIT(TDS), CALICUT

Appeal of the appellant is dismissed by upholding the order of the AO

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

penalty order was passed by the DCIT(TDS) on 16.06.2014. In the submission in para-4, the appellant states that

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

penalty of Rs. 21,500/- imposed by the Joint Commissioner of Income Tax (TDS), Trivandrum in respect of non-furnishing

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

TDS u/s. 40(a)(ia) of the Act. In the said order, the AO had also stated that penalty proceedings

ADCIT, THRISSUR vs. THE CATHOLIC SYRIAN BANK LTD,, TRICHUR

In the result, the assessee’s appeal stands allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.635 /Coch/2017 Assessment Year : 2007-08 The Assistant Commissioner Of Vs. The Catholic Syrian Bank Ltd., Income-Tax, Circle-1(1), St. Mary’S College Road, Thrissur. Thrissur-680020. [Pan: Aabct 0024D]

TDS. The Explanation appended to clause (b) to section 244A clarifies the date of payment of tax or penalty. The binding

MR. RANJITH THAZHE KUNHAMBATH,ERNAKULAM vs. ITO, WARD 3(3), NON CORPORATE RANGE 2, KOCHI

In the result, the appeal is allowed in favour of the assessee and the stay petition is dismissed as infructuous

Bench: Shri George George K & Ms. Padmavathy S

TDS on ESOP was not given by the AO. The AO passed a rectification order u/s.154 and accordingly the tax was reduced to Rs.292 and along with interest the final demand was computed at Rs.970. 3. Subsequently the AO initiated the penalty

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

penalty appeals ITA Nos. 449 to 454/Coch/2022 preferred in Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

penalty appeals ITA Nos. 449 to 454/Coch/2022 preferred in Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

penalty appeals ITA Nos. 449 to 454/Coch/2022 preferred in Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

penalty appeals ITA Nos. 449 to 454/Coch/2022 preferred in Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

penalty appeals ITA Nos. 449 to 454/Coch/2022 preferred in Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

penalty appeals ITA Nos. 449 to 454/Coch/2022 preferred in Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

penalty appeals ITA Nos. 449 to 454/Coch/2022 preferred in Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

penalty appeals ITA Nos. 449 to 454/Coch/2022 preferred in Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS