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)

90 to 92/Coch/2022 A.Ys. 2013-14 to AY. 2015-16 M/s. Edavannakkad Service Co-op. of Rs.58,860/- after claiming deduction of Rs.15,09,160/- u/s 80P(2)(a)(i) of the Act. And the Assessing Officer had completed the assessment u/s 143(3) of the Act by order dated 07.01.2016 by finalizing the total income at Rs.23

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)

90 to 92/Coch/2022 A.Ys. 2013-14 to AY. 2015-16 M/s. Edavannakkad Service Co-op. of Rs.58,860/- after claiming deduction of Rs.15,09,160/- u/s 80P(2)(a)(i) of the Act. And the Assessing Officer had completed the assessment u/s 143(3) of the Act by order dated 07.01.2016 by finalizing the total income at Rs.23

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)

90 to 92/Coch/2022 A.Ys. 2013-14 to AY. 2015-16 M/s. Edavannakkad Service Co-op. of Rs.58,860/- after claiming deduction of Rs.15,09,160/- u/s 80P(2)(a)(i) of the Act. And the Assessing Officer had completed the assessment u/s 143(3) of the Act by order dated 07.01.2016 by finalizing the total income at Rs.23

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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

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

section 271C(1)(b) (failure to remit the tax deducted at source), despite the fact that it may be a more serious default, than the failure to deduct the tax at source.” 9.4 In the instant case, the major part of the TDS relates to remuneration to the Directors credited to the unsecured loan account. However, the TDS was payable

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

SUBAIDA ABDURAHIMAN,KOZHIKODE vs. ITO, WARD-1(3), CALICUT

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

90,000/- was paid by the tenant by cheque for which the assessee had issued proper receipts in which the deduction of tax at 10% was also mentioned by the assessee. The assessee Page 2 of 7 shown the rental income in the return and also shown the TDS amount deducted by the tenant and filed its return of income

DEPUTY COMMISSIONER OF INCOME TAX(TDS), KOCHI, KOCHI vs. ASTER DM HEALTHCARE LIMITED , ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

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

90 days notice in writing. However, the deductor shall be entitled to terminate this agreement DCIT (TDS) vs. Aster DM Health Care Limited with immediate effect upon occurrence of an event of default. The default includes unauthorized absence from duty etc. From the above terms and conditions, it is clear that the deductor is having control over the doctors

DEPUTY COMMISSIONER OF INCOME TAX(TDS), KOCHI, KOCHI vs. ASTER DM HEALTHCARE LIMITED, ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

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

90 days notice in writing. However, the deductor shall be entitled to terminate this agreement DCIT (TDS) vs. Aster DM Health Care Limited with immediate effect upon occurrence of an event of default. The default includes unauthorized absence from duty etc. From the above terms and conditions, it is clear that the deductor is having control over the doctors

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED , ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

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

90 days notice in writing. However, the deductor shall be entitled to terminate this agreement DCIT (TDS) vs. Aster DM Health Care Limited with immediate effect upon occurrence of an event of default. The default includes unauthorized absence from duty etc. From the above terms and conditions, it is clear that the deductor is having control over the doctors

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED, ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

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

90 days notice in writing. However, the deductor shall be entitled to terminate this agreement DCIT (TDS) vs. Aster DM Health Care Limited with immediate effect upon occurrence of an event of default. The default includes unauthorized absence from duty etc. From the above terms and conditions, it is clear that the deductor is having control over the doctors

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]

TDS certificate/s would, for example, notwithstanding the payment being made by another, issued by the employer only, and tax deducted deposited under his TAN, while in the instant case, it is the name and TAN (MUMB 08953A) of BSM that is stated (in the asseseee’s return) in respect of the Employer! Why? That apart, payment of remuneration

LAXMI MEGHAN EDUCATIONAL TRUST,KANHANGAD vs. ITO, EXEMPTION, KANNUR, KANNUR

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

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2012-13 M/S. Laxmi Meghan Educational Trust, Ito (Exemptions), Vs. Kmc W1/1504, Surgicare Centre & Hospital, Kannur – 670 006. Kasargode District, Kerala. Pan :Aaatl8244M Assessee Respondent

sections 12AA and 10(23C) (vi). 3. The Id. CIT(A) has grievously erred in rejecting the prayer u/s. 10(23C) (iii ad) stating that " There are no documents on record to show that during the financial year under consideration, the assessee trust existed solely for educational propose and not for purposes of profit and that the aggregate annual receipts

KERALA GRAMIN BANK, AZHINHILAM BRANCH,MALAPPURAM vs. ITO, WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessees are allowed

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

90 days, that larger period shall apply. In these cases, the appeals have been filed before ITAT between January 2022 and March 2022 (i.e. well within the period of limitation contemplated by the Hon’ble Apex Court). Therefore, in view of the above judgment of the Hon’ble Apex Court, there is no delay in filing these appeals

KERALA GRAMIN BANK, KANIYAMBETTA BRANCH,KANIYAMBETTA vs. ITO, WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessees are allowed

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

90 days, that larger period shall apply. In these cases, the appeals have been filed before ITAT between January 2022 and March 2022 (i.e. well within the period of limitation contemplated by the Hon’ble Apex Court). Therefore, in view of the above judgment of the Hon’ble Apex Court, there is no delay in filing these appeals

KERALA GRAMIN BANK, AZHINHILAM BRANCH,MALAPPURAM vs. ITO, WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessees are allowed

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

90 days, that larger period shall apply. In these cases, the appeals have been filed before ITAT between January 2022 and March 2022 (i.e. well within the period of limitation contemplated by the Hon’ble Apex Court). Therefore, in view of the above judgment of the Hon’ble Apex Court, there is no delay in filing these appeals

KERALA GRAMEEN BANK, THIRUVANDOOR BRANCH,THIRUVANDOOR vs. ITO, WARD TDS, ALAPPUZHA, ALAPPUZHA

In the result, the appeals filed by the assessees are allowed

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

90 days, that larger period shall apply. In these cases, the appeals have been filed before ITAT between January 2022 and March 2022 (i.e. well within the period of limitation contemplated by the Hon’ble Apex Court). Therefore, in view of the above judgment of the Hon’ble Apex Court, there is no delay in filing these appeals