VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

22 of the said Act. Conclusion: In the instant case, although the appellant society is an apex co- operative society within the meaning of the State Act, 1984, it is not a co-operative bank within the meaning of section 5(b) read with section 56 of the BR Act, 1949. In the result, the appeals filed by the appellant

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)

TDS credit of his deceased wife (admittedly income of the same was offered to tax in assessee’s return of income). The relevant statutory provision, namely Section 199 of the Act and Rule 37BA of the I.T. Rules, 1962 reads as follows: - “Credit for tax deducted. 199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter

THE SOUTH INDIAN BANK,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal by the assessee is dismissed

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

22,59,55,822 relating to the assessment years 2006-07 (₹ 649.57 lakh) and 2007-08 (₹ 1609.9 lakh) under section 115-AA of the Act. Subsequently, this order was revised and rectified several times, and the total income of the assessee was finally determined at ₹ 268,45,53,626 vide rectification order dated 26/03/2015 passed under section

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

2,86,39,000/-. It is submitted that the appellant company made provisions for various expenditures. Since the payee was not identifiable, TDS was not made on such payment and, therefore, in the immediately next year the provision was reversed and deduction was claimed on the basis of actual expenditure. Reliance in this regard were placed on the following decisions

GEORGE KOCHUPARAMBIL, PROP. UNITED GRANITES & METALS,THODUPUZHA vs. CENTRAL CIRCLE, KOCHI, KOCHI

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

Bench: Smt. Beena Pillai, Juduicial Member & Ms. Padmavathy Sshri George Kochuparambil Kochuparambil House Dcit/Acit, Central Vazhithala P.O. Vs. Circle Thodupuzha Kochi Idukki 685583 Pan – Afjpk9650E Appellant Respondent Appellant By: Shri Mathew Joseph, Ca Respondent By: Shri M. Jarasekhar, Cit-Dr Date Of Hearing: 10.01.2023 Date Of Pronouncement: 30.03.2023

2) has been issued to the assessee there is lack of enquiry by the AO and therefore initiation of proceedings under Section 263 of the Act was rightly done. 5. We have heard the rival contentions and perused the material on record. Admittedly, in the present facts of the case the scrutiny assessment under Section

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)

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

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)

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

ANUMOD VISHWAMBHARAN,TRIVANDRUM vs. ITO TDS WARD, TRIVANDRUM

In the result, the appeals of the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 78/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No. 79/Coch/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Anumod Viswambharan बनाम/ Ito Tc 8/2164, Cheruvikal, Tds Ward, Aayakar Vs. Medical College, Bhavan, Peroorkada Thiruvananthapuram- Road, Kowdiar, 695011. Thiruvananthapuram. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adjpv0729M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: None Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

ANUMOD VISHWAMBHARAN,TRIVANDRUM vs. ITO TDS WARD, TRIVANDRUM

In the result, the appeals of the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 78/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No. 79/Coch/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Anumod Viswambharan बनाम/ Ito Tc 8/2164, Cheruvikal, Tds Ward, Aayakar Vs. Medical College, Bhavan, Peroorkada Thiruvananthapuram- Road, Kowdiar, 695011. Thiruvananthapuram. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adjpv0729M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: None Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 ,CIRCLE 1, THRISSUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

TDS on the payment against the services of M/s. Grecal Ltd. In his submission, the appellant relied on Circular No. 786, dated February 7, 2000. It is critical to remind the appellant that the aforementioned circular was withdrawn on October 23, 2009, and since the appellant had already made the payment amounting to Rs. 8,08,886/- to M/s Grecal

M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 , THRISSUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

TDS on the payment against the services of M/s. Grecal Ltd. In his submission, the appellant relied on Circular No. 786, dated February 7, 2000. It is critical to remind the appellant that the aforementioned circular was withdrawn on October 23, 2009, and since the appellant had already made the payment amounting to Rs. 8,08,886/- to M/s Grecal

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

22 28/C/22 454/C/22 ITA 104/E/CIT(A)-III/21-22 271C 2015-16 23 37/C/22 460/C/22 ITA 134/E/CIT(A)-III/20-21 201(1A) 24 38/C/22 466/C/22 ITA 128/E/CIT(A)-III/20-21 201(1) 2. Heard both the parties. Case files perused. 3. It emerges during the course of hearing that there is hardly any of the Income Tax Act, 1961, [in short “the Act”] much

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

22 28/C/22 454/C/22 ITA 104/E/CIT(A)-III/21-22 271C 2015-16 23 37/C/22 460/C/22 ITA 134/E/CIT(A)-III/20-21 201(1A) 24 38/C/22 466/C/22 ITA 128/E/CIT(A)-III/20-21 201(1) 2. Heard both the parties. Case files perused. 3. It emerges during the course of hearing that there is hardly any of the Income Tax Act, 1961, [in short “the Act”] much

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

22 28/C/22 454/C/22 ITA 104/E/CIT(A)-III/21-22 271C 2015-16 23 37/C/22 460/C/22 ITA 134/E/CIT(A)-III/20-21 201(1A) 24 38/C/22 466/C/22 ITA 128/E/CIT(A)-III/20-21 201(1) 2. Heard both the parties. Case files perused. 3. It emerges during the course of hearing that there is hardly any of the Income Tax Act, 1961, [in short “the Act”] much

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

22 28/C/22 454/C/22 ITA 104/E/CIT(A)-III/21-22 271C 2015-16 23 37/C/22 460/C/22 ITA 134/E/CIT(A)-III/20-21 201(1A) 24 38/C/22 466/C/22 ITA 128/E/CIT(A)-III/20-21 201(1) 2. Heard both the parties. Case files perused. 3. It emerges during the course of hearing that there is hardly any of the Income Tax Act, 1961, [in short “the Act”] much

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

22 28/C/22 454/C/22 ITA 104/E/CIT(A)-III/21-22 271C 2015-16 23 37/C/22 460/C/22 ITA 134/E/CIT(A)-III/20-21 201(1A) 24 38/C/22 466/C/22 ITA 128/E/CIT(A)-III/20-21 201(1) 2. Heard both the parties. Case files perused. 3. It emerges during the course of hearing that there is hardly any of the Income Tax Act, 1961, [in short “the Act”] much

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

22 28/C/22 454/C/22 ITA 104/E/CIT(A)-III/21-22 271C 2015-16 23 37/C/22 460/C/22 ITA 134/E/CIT(A)-III/20-21 201(1A) 24 38/C/22 466/C/22 ITA 128/E/CIT(A)-III/20-21 201(1) 2. Heard both the parties. Case files perused. 3. It emerges during the course of hearing that there is hardly any of the Income Tax Act, 1961, [in short “the Act”] much

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

22 28/C/22 454/C/22 ITA 104/E/CIT(A)-III/21-22 271C 2015-16 23 37/C/22 460/C/22 ITA 134/E/CIT(A)-III/20-21 201(1A) 24 38/C/22 466/C/22 ITA 128/E/CIT(A)-III/20-21 201(1) 2. Heard both the parties. Case files perused. 3. It emerges during the course of hearing that there is hardly any of the Income Tax Act, 1961, [in short “the Act”] much

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

22 28/C/22 454/C/22 ITA 104/E/CIT(A)-III/21-22 271C 2015-16 23 37/C/22 460/C/22 ITA 134/E/CIT(A)-III/20-21 201(1A) 24 38/C/22 466/C/22 ITA 128/E/CIT(A)-III/20-21 201(1) 2. Heard both the parties. Case files perused. 3. It emerges during the course of hearing that there is hardly any of the Income Tax Act, 1961, [in short “the Act”] much