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Section 234E57 Limitation/Time-bar49 TDS37 Section 4031 Section 25029 Section 200A21 Deduction21 Section 143(3)17 Section 20017 Section 194A

LAXMI MEGHAN EDUCATIONAL TRUST,KANHANGAD vs. ITO, EXEMPTION, KANNUR, KANNUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 656/COCH/2022[2012-2013]Status: DisposedITAT Cochin08 Mar 2023AY 2012-2013

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2012-13 M/S. Laxmi Meghan Educational Trust, Ito (Exemptions), Vs. Kmc W1/1504, Surgicare Centre & Hospital, Kannur – 670 006. Kasargode District, Kerala. Pan :Aaatl8244M Assessee Respondent

For Appellant: Shri. Anil D Nair, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 10Section 12ASection 143(2)Section 143(3)Section 194CSection 40

sections 12AA and 10(23C) (vi). 3. The Id. CIT(A) has grievously erred in rejecting the prayer u/s. 10(23C) (iii ad) stating that " There are no documents on record to show that during the financial year under consideration, the assessee trust existed solely for educational propose and not for purposes of profit and that the aggregate

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LAXMI MEGHAN EDUCATIONAL TRUST,KANHANGAD vs. ITO, EXEMPTION, KANNUR, KANNUR

LAXMI MEGHAN EDUCATIONAL TRUST,KANHANGAD vs. ITO, EXEMPTION, KANNUR, KANNUR

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

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

PALLATH NAFEESA,MALAPPURAM vs. ITO, TIRUR

INCOME TAX OFFICER(TDS), ALAPPUZHA vs. MUTHOOT HEALTH CARE PRIVATE LIMITED, KOZHENCHERRY

IFTHIKAR KARUPPAMVEETIL ABDUL RAHMAN,CHAVAKKAD vs. ITO, INTERNATIONAL TAXATION, KOCHI

SHRI SURESH GEORGE,ALAPPUZHA vs. THE ADIT INTERNATIONAL TAXATION, THIRUVANANTHAPURAM-3, THIRUVANATHAPURAM

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

SUBAIDA ABDURAHIMAN,KOZHIKODE vs. ITO, WARD-1(3), CALICUT

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT,TDS, THIRUVANANTHAPURAM

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

MOHAMMED TARIQ THAIMADATHIL,KOCHI vs. THE ITO , NON CORP WARD 1(5), KOCHI