THE KAREEPPA PANCHAYATH SERVICE CO-OPERATIVE BANK LTD.D,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year : 2017-18

TDS payments made to non-members. 3. The Revenue vehemently argued during the course of hearing that the assessee viz., Kareeppa Panchayat Service Co-op. Bank Ltd. is in fact a cooperative bank covered u/sec.80P(4) of the Act than a cooperative credit society eligible for the impugned detailed discussion u/sec.80P(2)(a)(i) of the Act. We sought

PALLATH NAFEESA,MALAPPURAM vs. ITO, TIRUR

In the result, appeal filed by the assessee allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Pallath Nafeesa The Income Tax Officer Poolakkodan House Tirur Athirumada, Punnathala Vs. Tirur, Malappuram 676552 [Pan: Alipn9300R] (Appellant) (Respondent)

section 56(2)(viii) r.w.s. 145A(b) of the Act. In this regard we note that the issue on hand is squarely covered in favour of the assessee by the judgment of Hon’ble Gujarat High court in the case of Movaliya Bhikhubhai Balabhai vs. ITO-TDS

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

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

2. Provisions of section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because

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

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

2. Provisions of section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because

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

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

2. Provisions of section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because

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

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

2. Provisions of section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because

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

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

2. Provisions of section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because

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

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

2. Provisions of section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because

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)

Section 250 of the Income Tax Act, 1961 (the Act). The relevant assessment year is 2011-12. 2. The assessee has raised the following grounds of appeal: - “1. The Commissioner (Appeals) has erred in not giving credit to IDS of State Bank of India to the tune of Rs.2,08,176/- and Canara Bank to the tune of Rs.15

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

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

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 paid interest to co-operative banks, scheduled banks, reserve fund from co-operative banks, savings bank and ACS fund (to other co-operative societies) and therefore they need

INCOME TAX OFFICER, WARD 1 AND TPS, KANNUR vs. KANNUR BUILDING MATERIALS CO OPERATIVE SOCIETY LIMITED, PAPPINISSERY, KANNUR

In the result, the appeal filed by the revenue ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & Tps .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 Vs. Kannur Building Materials Co-Op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [Pan: Aaaak7151K]

TDS U/s 194C of the Act aggregating amount to Rs. 2,47,67,931/-. The aggrieved assessee filed an appeal before the Ld. CIT(A). The Ld CIT(A) allowed relief related addition U/s 40(a)(ia) of the Act but related to claim of deduction U/s. 80P(2)(a)(vi) of the Act the Kannur Building Materials

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

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

2)(a)(i) of the Act and also by disallowing of section 40(a)(ia) deduction. The disallowance of Section 40(a)(ia) of the Act was done on the ground that the assessee had not collected TDS

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

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

2)(a)(i) of the Act and also by disallowing of section 40(a)(ia) deduction. The disallowance of Section 40(a)(ia) of the Act was done on the ground that the assessee had not collected TDS

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

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

2)(a)(i) of the Act and also by disallowing of section 40(a)(ia) deduction. The disallowance of Section 40(a)(ia) of the Act was done on the ground that the assessee had not collected TDS

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

2)(b) reported in audit report and ITR - High Ratio of refund of TDS - Large other expenses claimed in the Profit and Loss Account. n) The Assessing officer after examining reasons for selecting the return for limited scrutiny based on the records and submissions made by the assessee accepted the return and completed the Limited scrutiny by order dated

ELAVANCHALIL ABDUL BASHEER,KOZHIKODE vs. ITO, WARD-2(2), KOZHIKODE

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

Bench: Shri Inturi Rama Rao, Am & Shri Sandeep Singh Karhail, Jm Assessment Year: 2020-21 Elavanchalil Abdul Basheer .......... Appellant Oittannmakm, Koduvally, Kozhikode 673572 [Pan: Bbwpb4939D] Vs. The Income Tax Officer, Ward-2(2), Kozhikode .......... Respondent Appellant By: Shri C.B.M. Warrier, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.03.2024 Date Of Pronouncement: 14.05.2024 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 23.02.2024 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Deriving Income Under The Head ‘Agriculture’. The Return Of Income For Ay 2020-21 Was Filed On 21.12.2020 Declaring Income Of Rs. 4,60,00,000/-. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer, Ward-2(2), Kozhokode

2 10.02.2020 3,93,700 Survey Number 143/34 Kattippara Village, Thamarassery, Kozhikode 3 Property: 3 02.04.2019 4,64,10,000 Re Survey Number 90/3 Thrikaipetta Village, Meppadi, Wayanad 4 Property: 4 03.02.2020 13.190,000 Survey Number 140/1 Kattippara Village, Thamarassery, Kozhikode After claiming expenditure of Rs. 49,24,950/- the balance amount of Rs.4,60,00,000/- was claimed

M/S. NEDUMATTOM SERVICE CO-OP BANK LTD,IDUKKI vs. THE ITO, THODUPIZHA

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

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

section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from M/s.Idukki District Co-operative Bank Ltd. The Hon’ble Kerala High Court in Kallara Service Co-operative 6 ITA No.189/Coch/2021. M/s.Nedumattom SCB Limited. Bank Ltd, Kottayam and others Vs. The CIT (TDS

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

TDS) is an authority to call for information under Section 133(6) of Income tax Act without appreciating the fact that the power to call for information under section 133(6) is vested on the Assessing 2

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

Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

2) of the Act. Since the Assessee had failed to deduct tax under the said section, the Assessee has been treated as ‘Assessee is in default’ and was directed to pay INR.1,52,13,509/- under section 201(1) and interest of INR.69,98,214/- under section 201(1A) of the Act. 5. Being aggrieved, the Assessee preferred appeal before