M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

143 or 144 (r/w ss. 2(8) and 2(40)), where the same is subsequently set aside for fresh assessment. Despite it being subsequently set aside, the Hon'ble Court held it to be the date of the original order. The reason that found favour with the Hon'ble Court, as a reading of it’s detailed judgment shows

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

143 or 144 (r/w ss. 2(8) and 2(40)), where the same is subsequently set aside for fresh assessment. Despite it being subsequently set aside, the Hon'ble Court held it to be the date of the original order. The reason that found favour with the Hon'ble Court, as a reading of it’s detailed judgment shows

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

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

143(2) and 142(1) for which the assessee filed their response. In the said notices, the AO had pointed out that the assessee had not deducted Page 2 of 14 TDS on interest payments made from 20 branches and therefore sought for the details along with the TDS amount deducted thereon. The assessee submitted that during the year they

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

THE DCIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2