M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

36(1)(v) respectively, the claim of deduction cannot be allowed. Therefore, the assessee’s grounds for both the assessment years with regard to the additions made by the Assessing Officer on account of contribution made to non-recognized superannuation fund, are rejected. It is ordered accordingly.’ 4.2.3 Following the decision of jurisdictional Tribunal, as above, the disallowance of Rs.2

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

36(1)(v) respectively, the claim of deduction cannot be allowed. Therefore, the assessee’s grounds for both the assessment years with regard to the additions made by the Assessing Officer on account of contribution made to non-recognized superannuation fund, are rejected. It is ordered accordingly.’ 4.2.3 Following the decision of jurisdictional Tribunal, as above, the disallowance of Rs.2

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)

36,212/- and interest on the same for Rs. 79,11,298/- only. The amount of additional compensation as well as the amount of interest was claimed as exempted income under section 10(37) of the Act. The assessee contended that interest received was in accordance with section 28 of Land Acquisition Act of 1894which is part and parcel

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS without considering the fact that the said payment is only incentives paid for mobilizing deposits from its members and not a commission payment.” 11. The first ground raised in the above appeal is with reference to grant of deduction u/s 80P(2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS without considering the fact that the said payment is only incentives paid for mobilizing deposits from its members and not a commission payment.” 11. The first ground raised in the above appeal is with reference to grant of deduction u/s 80P(2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS without considering the fact that the said payment is only incentives paid for mobilizing deposits from its members and not a commission payment.” 11. The first ground raised in the above appeal is with reference to grant of deduction u/s 80P(2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch

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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2

THE ACIT 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 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

36,687 2004-05 10,50,980 (-) 1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2