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

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

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

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

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

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

D E R Per Chandra Poojari, AM: These appeals at the instance of the assessee are directed against separate orders of the CIT(A), all dated 08.11.2018. The relevant assessment years are 2008-2009, 2009-2010 and 2013-2014. 2. Common issues are raised in these appeals. Hence they were heard together and disposed of by this consolidated order

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

D E R Per Chandra Poojari, AM: These appeals at the instance of the assessee are directed against separate orders of the CIT(A), all dated 08.11.2018. The relevant assessment years are 2008-2009, 2009-2010 and 2013-2014. 2. Common issues are raised in these appeals. Hence they were heard together and disposed of by this consolidated order

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

D E R Per Chandra Poojari, AM: These appeals at the instance of the assessee are directed against separate orders of the CIT(A), all dated 08.11.2018. The relevant assessment years are 2008-2009, 2009-2010 and 2013-2014. 2. Common issues are raised in these appeals. Hence they were heard together and disposed of by this consolidated order

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

D E R Per George George K, JM : These appeals at the instance of the assessee are directed against separate orders of the CIT(A), both dated 08.11.2018. The relevant assessment years are 2012-2013 ITA Nos.566-567/Coch/2018 2 SA No.44-45/Coch/2018. M/s.Kerala State Co-op Agri. Rural & Devlp Bank Ltd. and 2014-2015. The assessee has also filed stay applications seeking

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

D E R Per George George K, JM : These appeals at the instance of the assessee are directed against separate orders of the CIT(A), both dated 08.11.2018. The relevant assessment years are 2012-2013 ITA Nos.566-567/Coch/2018 2 SA No.44-45/Coch/2018. M/s.Kerala State Co-op Agri. Rural & Devlp Bank Ltd. and 2014-2015. The assessee has also filed stay applications seeking

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

D E R PER BENCH: These are appeal preferred by the assessee society against the order of the Ld. CIT(A)/NFAC dated 18.11.2022 for AY. 2013-14 to AY. 2015-16. The assessee has also filed Stay Petitions. However, since both parties agree to hearing of the appeals on merit, we proceed to hear and dispose of the appeals

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

D E R PER BENCH: These are appeal preferred by the assessee society against the order of the Ld. CIT(A)/NFAC dated 18.11.2022 for AY. 2013-14 to AY. 2015-16. The assessee has also filed Stay Petitions. However, since both parties agree to hearing of the appeals on merit, we proceed to hear and dispose of the appeals

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

D E R PER BENCH: These are appeal preferred by the assessee society against the order of the Ld. CIT(A)/NFAC dated 18.11.2022 for AY. 2013-14 to AY. 2015-16. The assessee has also filed Stay Petitions. However, since both parties agree to hearing of the appeals on merit, we proceed to hear and dispose of the appeals

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

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

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

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

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

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

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

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

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

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

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]

D E R Per: Anikesh Banerjee, JM 2. The instant appeal of the revenue and cross appeal by the assessee were filed against the order of the Learned National Kannur Building Materials Co-op. Society Ltd Faceless Appeal Centre, Delhi [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, the Act’) for Assessment

INCOME TAX OFFICER, THIRUVANANTHAPURAM vs. THIRUVANANTHAPURAM SERVICE CO-OPERATIVE BANK LTD, THIRUVANANTHAPURAM

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

TDS was not deducted. The assessee denied the status of the society as a co-operative society and consequently, treating interest income of Rs.2,95,38,828/- as income from other sources, thereby denying deduction under Section 80P(2)(a)(i) and 80P(2)(d

THE ITO, WD-5,, PALAKKAD vs. M/S.THE THANNIRANGAD SERVICE CO-OP BANK LTD, PALAKKAD

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

D E R Per Bench : This appeal at the instance of the Revenue and cross objection preferred by the assessee are directed against order of the CIT(A) dated 14.12.2018. The relevant assessment year is 2010-2011. 2. Two issues are raised in this appeal – (i) whether the assessee is entitled to deduction u/s 80P of the I.T.Act

THE ITO, WD-5, PALAKKAD vs. M/S.THEPERUMATTY SERVICE CO-OP BANK LTD, PALAKKAD

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

D E R Per Bench : This appeal at the instance of the Revenue and cross objection preferred by the assessee are directed against order of the CIT(A) dated 12.12.2018. The relevant assessment year is 2013-2014. 2. Two issues are raised in this appeal – (i) whether the assessee is entitled to deduction u/s 80P of the I.T.Act

THE MANNUR SERVICE CO-OP BANK LTD,PALAKKAD vs. THE ITO WD-2, PALAKKAD

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

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

TDS), Thrissur. Mannur P.O. Palakkad – 678 642. PAN : AAALT1212B. (Appellant) (Respondent) Appellant by : Sri.Sivadas Chittoor Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 04.09.2019 Date of Hearing : 26.08.2019 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against the order of the CIT(A) dated 02.01.2019. The relevant assessment year

M/S.VENNALA SERVICE CO-OP BANK LTD,ERNAKULAM vs. THE ITO, KOCHI

In the result the appeal filed by the assessee was rejected by the CIT(A) for assessment year under consideration

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

D E R Per Chandra Poojari, AM : This appeal at the instance of the assessee is directed against order of the CIT(A), dated 15.12.2016, passed u/s. 250 of the Income-tax Act. The relevant assessment year is 2011-12. 2. The CIT(A), after passing the order u/s 250 dated 15.12.2016, has also passed an order