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7 results for “TDS”+ Section 80P(2)(c)clear

Sorted by relevance

Mumbai126Raipur51Bangalore44Delhi20Kolkata18Visakhapatnam18Chennai16Pune12Surat11Jaipur11Ahmedabad10Lucknow9Cochin7Nagpur6Jabalpur4Karnataka4Amritsar2Jodhpur2Indore2Varanasi1Kerala1

Key Topics

Section 80P30Section 143(1)15Section 80P(2)(d)10Deduction7Section 80P(2)(a)6Section 566Section 1546Section 405Section 804Disallowance

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

Appeal is allowed in above terms

ITA 478/COCH/2023[2017-18]Status: DisposedITAT Cochin25 Sept 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms.Anoopa, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 194ASection 40Section 56Section 80PSection 80P(2)Section 80P(2)(a)

c) of the BR Act, 1949 on obtaining licence under section 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

4
Exemption3
Rectification u/s 1543

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

Appeal is allowed in above terms

ITA 732/COCH/2023[AY-2017-18]Status: DisposedITAT Cochin23 Oct 2024

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

For Appellant: Ms. Anoopa, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR
Section 2Section 22Section 250Section 40Section 56Section 80PSection 80P(2)(a)Section 80P(4)

c) of the BR Act, 1949 on obtaining licence under Section 22 of the said Act. Conclusion: In the instant case, although the appellant society is an apex cooperative 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

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

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

ITA 189/COCH/2021[2015-16]Status: DisposedITAT Cochin27 Jun 2022AY 2015-16

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

For Appellant: Sri.Arun Raj, AdvocateFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 142(1)Section 143(3)Section 2(19)Section 263Section 80Section 80PSection 80P(2)(d)

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), Cochin (WP (C

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

ITA 600/COCH/2025[2013-14]Status: DisposedITAT Cochin29 Oct 2025AY 2013-14

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]

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 194CSection 250Section 40Section 80Section 80PSection 80P(2)(a)

C 1741, Pappinissery P.O., Kannur 670561 [PAN: AAAAK7151K] vs. The Income Tax Officer, Ward 1 & TPS .......... Respondent Aayakar Bhavban, Chovva P.O., Kannur 670006 Assessee by: Shri Amaljith P.J., CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.10.2025 Date of Pronouncement: 29.10.2025 O R D E R Per: Anikesh Banerjee, JM 2. The instant appeal of the revenue

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC , KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

ITA 241/COCH/2021[2013-14]Status: HeardITAT Cochin23 May 2022AY 2013-14

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

For Appellant: Sri.G Surendranath Rao, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 143(1)Section 154Section 246Section 3Section 80PSection 80P(2)(d)

section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from The Kannur District Co-operative Bank Ltd. The Hon’ble Kerala High Court in Kallara Service Co-operative Bank Ltd, Kottayam and others Vs. The CIT (TDS), Cochin (WP (C

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

ITA 246/COCH/2021[2015-16]Status: HeardITAT Cochin23 May 2022AY 2015-16

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

For Appellant: Sri.G Surendranath Rao, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 143(1)Section 154Section 246Section 3Section 80PSection 80P(2)(d)

section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from The Kannur District Co-operative Bank Ltd. The Hon’ble Kerala High Court in Kallara Service Co-operative Bank Ltd, Kottayam and others Vs. The CIT (TDS), Cochin (WP (C

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

ITA 245/COCH/2021[2014-15]Status: HeardITAT Cochin23 May 2022AY 2014-15

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

For Appellant: Sri.G Surendranath Rao, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 143(1)Section 154Section 246Section 3Section 80PSection 80P(2)(d)

section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from The Kannur District Co-operative Bank Ltd. The Hon’ble Kerala High Court in Kallara Service Co-operative Bank Ltd, Kottayam and others Vs. The CIT (TDS), Cochin (WP (C