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

154 or section 155 or section 250 or section 254, or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case

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

154 or section 155 or section 250 or section 254, or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM 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

154 or section 155 or section 250 or section 254, or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case

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

154 or section 155 or section 250 or section 254, or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

7. Further, the Hon’ble Division Bench of the High Court (Ker) held as under: - “9.1 Stated briefly, the writ petitioner challenges the intimation received under section 200A from the respondent/Revenue calling upon the writ petitioner to pay late fee for delayed filing of quarterly statements of TDS. The periods for which the notices are issued are stated as prior

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

7. Further, the Hon’ble Division Bench of the High Court (Ker) held as under: - “9.1 Stated briefly, the writ petitioner challenges the intimation received under section 200A from the respondent/Revenue calling upon the writ petitioner to pay late fee for delayed filing of quarterly statements of TDS. The periods for which the notices are issued are stated as prior

ASIANET SATELLITE COMMUNICATIONS P. LTD,TRIVANDRUM vs. THE PR CIT, TRIVANDRUM

In the result, appeal is allowed in favour of the assessee

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2016-17 M/S. Asianet Satellite Vs. Pcit, Communications Pvt. Ltd., Thiruvananthapuram. 2A, 2Nd Floor, Carnival Technopark, Technopark, Kazhakuttom, Karyavattom, P. O., Thiruvananthapuram. Pan : Aaeca 5548 E Appellant Respondent

TDS is only compensatory and not penal in nature. The learned AR also submitted that the AO has initiated proceeding under section 154 of the Act on the same issue of interest on delayed payments of statutory dues and no order was passed by the AO. It is therefore the Page 6 of 8 submission of learned AR that when

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

7. I have heard the rival submissions. Learned Counsel for the assessee brought to my notice the decision of the ITAT, Jaipur Bench, in the case of Jai Ambey Wines Vs. ACIT, order dated 11.01.2017. In the said order, identical issue with regard to claim of TCS in the hands of the partnership firm when the licence stands

M/S. POYANIL HOSPITAL,KOZHENCHERRY vs. THE ITO, TDS, ALAPPUZHA, ALAPPUZHA

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2013-14 M/S.Poyanil Hospital, Ito, Vs. Poyanil, Tds, Kozhencherry. Alappuzha. Pan :Aacfm 7322 F Assessee Respondent

154 r.w.s. 200A of the Income Tax Act, 1961 (hereinafter called ‘the Act’), levying a late fee under section 234E of the Act amounting to Rs.20,000/- for the delay in filing Form 26Q for the 3rd quarter of the Financial Year 2012-13. Aggrieved by the levy of late fee under section 234E of the Act, the assessee preferred

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 deducted and Page 5 of 7 the final tax demand as per the order under section 154 (page 33 of Paper

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

In the result, the grounds of appeal filed for the A

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

TDS. Insofar as the third dispute of disallowance of bonus, the Ld.CIT(A) accepted the case of the assessee and allowed the same. 4. As against the said order, the assessee is in appeal before this Tribunal by raising the following grounds of appeal for A.Y. 2012-13: Page 3 of 6 ITA Nos. 369 to 371/Coch/2023 “1) The main

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

In the result, the grounds of appeal filed for the A

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

TDS. Insofar as the third dispute of disallowance of bonus, the Ld.CIT(A) accepted the case of the assessee and allowed the same. 4. As against the said order, the assessee is in appeal before this Tribunal by raising the following grounds of appeal for A.Y. 2012-13: Page 3 of 6 ITA Nos. 369 to 371/Coch/2023 “1) The main

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

In the result, the grounds of appeal filed for the A

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

TDS. Insofar as the third dispute of disallowance of bonus, the Ld.CIT(A) accepted the case of the assessee and allowed the same. 4. As against the said order, the assessee is in appeal before this Tribunal by raising the following grounds of appeal for A.Y. 2012-13: Page 3 of 6 ITA Nos. 369 to 371/Coch/2023 “1) The main

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

154 of the Act by holding that in the absence of a valid return of income no refund can be granted and also placed reliance on the decision of the Hon'ble Supreme Court in the case of CIT v. Sun Engineering Works (P) Ltd. [1992] Supp 1 SCR 732) saying that the reassessment proceedings cannot be beneficial

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

7.a to the order in the case of Sri Narayana Guru Smaraka Sangam vs Union of India, the issue was strictly restricted to the constitutional validity of Sec.234E and the applicability of the section before 01.06.2015 has not been dealt with at all and hence this has been quoted out of context and facts are distinguishable though the periods

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

7.a to the order in the case of Sri Narayana Guru Smaraka Sangam vs Union of India, the issue was strictly restricted to the constitutional validity of Sec.234E and the applicability of the section before 01.06.2015 has not been dealt with at all and hence this has been quoted out of context and facts are distinguishable though the periods

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

7.a to the order in the case of Sri Narayana Guru Smaraka Sangam vs Union of India, the issue was strictly restricted to the constitutional validity of Sec.234E and the applicability of the section before 01.06.2015 has not been dealt with at all and hence this has been quoted out of context and facts are distinguishable though the periods

MRS SHABANA AKBAR,KOZHIKODE vs. ITO WARD 1(4), KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.Assessment Year : 2017-18

section 194H and also issued credit notes. When appellant pointed out that the TDS provisions are not applicable on such incentives, the principal stopped deducting TDS from June 2018. It was not correct for the Commissioner (Appeals). NFAC to ignore the purchase agreement and credit notes filed by the appellant in support of the claim and confirm the addition made

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

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

154 of the I.T.Act. 8.1 Without prejudice to the above conclusion, we are of the view that the interest received by a cooperative society from any other co-operative society is exempt from tax without any condition as per the provisions of section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from The Kannur