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

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

Sections 201(1) & 201(1A) of the Act for assessment years 2016-17 to 2019-20 the assessee filed the present appeals before the Tribunal. The learned Sr. Counsel, Shri Joseph Markose, by reffering to ground C & D submitted that the assessee have deducted TDS

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

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

Sections 201(1) & 201(1A) of the Act for assessment years 2016-17 to 2019-20 the assessee filed the present appeals before the Tribunal. The learned Sr. Counsel, Shri Joseph Markose, by reffering to ground C & D submitted that the assessee have deducted TDS

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)

TDS, Aayakar Bhavan, Beach Road, Alappuzha, Kerala-688001 …………. Appellant Vs Muthoot Health Care Pvt. Ltd. College Road, Kozhencherry, Patahanamthitta, Kerala-689641. [PAN:TVDM01878C] …………. Respondent Appearance For the Appellant/Department : Shri Thomson Thomas, CA For the Respondent/Assessee : Smt. Leena Lal, Sr. DR Date Conclusion of hearing : 20.08.2025 Pronouncement of order : 27.10.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

201(1) of the Act held that in a case in which the deductee paid the tax no demand visualized u/s.201(1) of the Act should be enforced against the deductor, the provisions of section 40(a)(ia) will be equally inapplicable in a case in which tax has not been deducted at source or after deduction has not been

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

1 SCC 368. Provisions of section 40(a)(ia) are automatically attracts on failure of the assessee to deduct tax on the sum paid by him. In the light of the legal positions discussed supra, we are of the considered opinion that the AO had rightly made the addition u/s. 40(a)(i) following the Hon'ble Supreme Court rulings

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

THE OZHUR SERVICE CO-OP BANK LTD,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE

In the result, these assessee’s six appeals ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS) Churangara, Ozhur Mananchira vs. Tirur, Malappuram 676307 Kozhikode 673001 [PAN: AAEAT1291P] (Appellant) (Respondent) Appellant by: Shri C.A. Jojo, Advocate Respondent by: Smt. Swarnalatha, Sr. D.R. Date of Hearing: 12.12.2024 Date of Pronouncement: 25.09.2024 O R D E R Per: Bench This instant batch of six appeals in ITA Nos. 364 to 368 & 374/ Coch/2023 pertains to a single assessee

THE OZHUR SERVICE CO-OP BANK LTD,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE

In the result, these assessee’s six appeals ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS) Churangara, Ozhur Mananchira vs. Tirur, Malappuram 676307 Kozhikode 673001 [PAN: AAEAT1291P] (Appellant) (Respondent) Appellant by: Shri C.A. Jojo, Advocate Respondent by: Smt. Swarnalatha, Sr. D.R. Date of Hearing: 12.12.2024 Date of Pronouncement: 25.09.2024 O R D E R Per: Bench This instant batch of six appeals in ITA Nos. 364 to 368 & 374/ Coch/2023 pertains to a single assessee

THE OZHUR SERVICE CO-OP BANK LTD,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE

In the result, these assessee’s six appeals ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS) Churangara, Ozhur Mananchira vs. Tirur, Malappuram 676307 Kozhikode 673001 [PAN: AAEAT1291P] (Appellant) (Respondent) Appellant by: Shri C.A. Jojo, Advocate Respondent by: Smt. Swarnalatha, Sr. D.R. Date of Hearing: 12.12.2024 Date of Pronouncement: 25.09.2024 O R D E R Per: Bench This instant batch of six appeals in ITA Nos. 364 to 368 & 374/ Coch/2023 pertains to a single assessee

THE OZHUR SERVICE CO-OP BANK LTD,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE

In the result, these assessee’s six appeals ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS) Churangara, Ozhur Mananchira vs. Tirur, Malappuram 676307 Kozhikode 673001 [PAN: AAEAT1291P] (Appellant) (Respondent) Appellant by: Shri C.A. Jojo, Advocate Respondent by: Smt. Swarnalatha, Sr. D.R. Date of Hearing: 12.12.2024 Date of Pronouncement: 25.09.2024 O R D E R Per: Bench This instant batch of six appeals in ITA Nos. 364 to 368 & 374/ Coch/2023 pertains to a single assessee

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)

TDS passed an order u/s 154 r.w.s. 200A of the Act on 28.01.2016, raising a total demand of Rs.11,160/- A.Y. 2013-14 Mr. St. Alphonsa Timbers and Traders Pvt. Ltd. (Rs.9,153/- on account of late filing fee u/s 234E & Rs.2,002/- as Interest u/s 220(2) of the Act thereon).” 4. Aggrieved by the aforesaid action

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)

TDS passed an order u/s 154 r.w.s. 200A of the Act on 28.01.2016, raising a total demand of Rs.11,160/- A.Y. 2013-14 Mr. St. Alphonsa Timbers and Traders Pvt. Ltd. (Rs.9,153/- on account of late filing fee u/s 234E & Rs.2,002/- as Interest u/s 220(2) of the Act thereon).” 4. Aggrieved by the aforesaid action

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

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

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Hon’Ble Manu Kumar Giriआयकर अपील सं./ Ita No.758/Coch/2025 "नधा"रण वष" /Assessment Year: 2014-15 Dj Amusements, The Income Tax Officer, Mankara P.O, Vs. Ward-1 & Tps, Palakkad – 678 614. Palakkad. Kerala Pan: Aahfd 2211P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Sivadas Chettoor, C.A ""यथ" क" ओर से /Respondent By : Smt Leena Lal, Snr Ar सुनवाई क" तार"ख/Date Of Hearing : 06.11.2025 घोषणा क" तार"ख /Date Of Pronouncement : 28.11.2025 आदेश / O R D E R Per Manu Kumar Giri ():

TDS was deductible, and consequently, the order passed under Sections 201(1) and 201(1A) is unsustainable in law. DJ Amesements

M DASANCIEIT,KOZHIKKODE vs. ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 201 & 201(1A) of the Act. hence, the demand raised by the AO is confirmed. Therefore, Grounds No. 1 to 6 are dismissed.” 3. Suffice to say, it is very much clear that both the learned lower authorities have held TDS

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 201 & 201(1A) of the Act. hence, the demand raised by the AO is confirmed. Therefore, Grounds No. 1 to 6 are dismissed.” 3. Suffice to say, it is very much clear that both the learned lower authorities have held TDS

MDASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 201 & 201(1A) of the Act. hence, the demand raised by the AO is confirmed. Therefore, Grounds No. 1 to 6 are dismissed.” 3. Suffice to say, it is very much clear that both the learned lower authorities have held TDS