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Key Topics

Section 80P20 Section 80P(2)5 Section 1394 Section 142(1)4 Section 1442 Section 80P(2)(a)2 Section 80A(5)2 Section 36(1)2 Deduction2 Disallowance

M/S KARASSERY SERVICE CO-OP BANK,CALICUT vs. THE ITO, CALICUT

ITA 417/COCH/2014[2010-11]Status: DisposedITAT Cochin15 Mar 2017AY 2010-11

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No.417/Mds/2014 िनधा"रण वष" /Assessment Year : 2010-2011. M/S. Karassery Service Co- The Income Tax Officer, Operative Bank, Vs. Ward 2(3) Karassery P.O. Kozhikode. Kozhikode.

For Appellant: Shri. CBM Warrier, CAFor Respondent: Shri. A. Dhanaraj, Sr. D.R

Section 139Section 142(1)Section 144Section 36(1)Section 80A(5)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

80A(5) of the Act. As per ld. Assessing Officer assessee could only be deemed as a co-operative bank and was not eligible for such claim. Further, according to ld. Assessing Officer assessee having filed the return late claim under section 80P(2) of the Act could not be considered at all. Ld. Assessing Officer also made a disallowance

M/S KARASSERY SERVICE CO-OP BANK,CALICUT vs. THE ITO, CALICUT

M/S KARASSERY SERVICE CO-OP BANK,CALICUT vs. THE ITO, CALICUT

M/S KODIYATHUR SERVICE CO-OP BANK,CALICUT vs. THE ITO, CALICUT