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

Section 80P(2)(a)(i) and permissible deduction of interest income is limited to Co-operative Societies/Banks registered under Kerala Co-operative Societies Act under clause (d) of the Act and effect order on the above lines is made by the Assessing Officer. The questions are accordingly answered.” 5. We adopt the above detailed discussion mutatis mutandis in the case

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)

TDS reported in70 taxmann.com 45. The relevant finding of the Hon’ble Bench is extracted as under: “10. In the facts of the present case, it is an admitted position that the interest on which the tax is sought to be deducted at source under section 194A of the Act is interest under section

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)

5: The core issue for determination is whether the payments made by the appellant hospital to the doctors engaged by it are in the nature of 'salary' taxable under Section 15 of the Act, requiring TDS

SHRI SURESH GEORGE,ALAPPUZHA vs. THE ADIT INTERNATIONAL TAXATION, THIRUVANANTHAPURAM-3, THIRUVANATHAPURAM

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

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

section 9(1)(vii)(b) of the Act would not apply inasmuch as the remuneration received, despite being subject to TDS u/s. 194J of the Act, is not a fee for technical services, but salary, tax deduction at source on which – over which he though has no control,hadto be, if at all, u/s. 192 of the Act. We find

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.

5. Aggrieved by the order passed under Sections 201(1) & 201(1A) of the Act, the assessee filed appeal before the first appellate authority. The CIT(A) by referring to the Explanation to Section 194A of the Act held that crediting of interest to the interest payable account is deemed to be credit of interest income to the payees’ account

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.

5. Aggrieved by the order passed under Sections 201(1) & 201(1A) of the Act, the assessee filed appeal before the first appellate authority. The CIT(A) by referring to the Explanation to Section 194A of the Act held that crediting of interest to the interest payable account is deemed to be credit of interest income to the payees’ account

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.

5. Aggrieved by the order passed under Sections 201(1) & 201(1A) of the Act, the assessee filed appeal before the first appellate authority. The CIT(A) by referring to the Explanation to Section 194A of the Act held that crediting of interest to the interest payable account is deemed to be credit of interest income to the payees’ account

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.

5. Aggrieved by the order passed under Sections 201(1) & 201(1A) of the Act, the assessee filed appeal before the first appellate authority. The CIT(A) by referring to the Explanation to Section 194A of the Act held that crediting of interest to the interest payable account is deemed to be credit of interest income to the payees’ account

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

TDS statements. Therefore, the provisions of section 200A of the Income-tax Act has been amended so as to enable computation of fee payable under section 234E of the Income-tax 5

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

TDS statements. Therefore, the provisions of section 200A of the Income-tax Act has been amended so as to enable computation of fee payable under section 234E of the Income-tax 5

PRIMARY HEALTH CENTRE KUNNAMANAGALAM KOZHIKODE,KOZHIKODE vs. ITO,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

TDS), Kozhikode ......... Respondent Assessee by: Shri Richard Mathews, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 07.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These four appeals by the assessee are filed against the order of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

TDS), Kozhikode ......... Respondent Assessee by: Shri Richard Mathews, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 07.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These four appeals by the assessee are filed against the order of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi

PRIMARY HEALTH CENTRE KUNNAMANGALAM KOZHIKODE,KOZHIKODE vs. ITO ,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

TDS), Kozhikode ......... Respondent Assessee by: Shri Richard Mathews, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 07.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These four appeals by the assessee are filed against the order of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

TDS), Kozhikode ......... Respondent Assessee by: Shri Richard Mathews, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 07.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These four appeals by the assessee are filed against the order of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1 , THIRUVALLA, TRIVANDRUM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Thomas John Muthoot Dcit, Circle - 1 Muthoot Centre, Punnen Road Thiruvalla Vs. Thiruvananthapuram 695001 [Pan: Abnpt4694B] (Appellant) (Respondent)

5. The learned A.R. before us submitted that interest was paid by the assessee to a firm in which he is a partner, and the firm has already suffered tax on the interest received from the partner. Therefore, the claim of the assessee cannot be denied on account of non-deduction of TDS under the provisions 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)

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

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive ground in all these five cases in very terms. Ordered accordingly. 4. These assessee’s appeals ITA.Nos.563 to 567/Coch./2023 are allowed in above terms. A copy of this common order be placed in the respective case files. Order

M DASAN CIEIT,KOZHIKKODE vs. THE ITO (TDS), KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive ground in all these five cases in very terms. Ordered accordingly. 4. These assessee’s appeals ITA.Nos.563 to 567/Coch./2023 are allowed in above terms. A copy of this common order be placed in the respective case files. Order