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

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No. 414/Coch/2014 िनधा"रण वष" /Assessment Year : 2010-2011. Vs. M/S. Kodiyathur Service Co- The Income Tax Officer, Operative Bank Ltd, Ward 2(3) Pannikode, P.O. Kozhikode. Kozhikode. [Pan Aaaak 5312L] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"

D E R आदेश आदेश आदेश PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER This appeal is remitted back to this Tribunal by Hon’ble Jurisdictional High Court through its judgment dated 16th February, 2016 in ITA No.197 of 2015. 2. Assessee having not filed a return of income for the impugned assessment year within the time allowed under section

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2

THE NILESHWAR SERVICE CO-OP RURAL BANK LTD,KANNUR vs. THE ITO, KANNUR

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. Nos.135 & 720/Coch/2013 िनधा"रण वष" /Assessment Years : 2009-10 & 2010-2011. The Nileshwar Service Co- Operative Bank Ltd, The Income Tax Officer, Nileshwar, Vs. Ward -2, Kasaragod 671 314. Kasargod. [Pan Aaaat 3163C] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"

D E R आदेश आदेश PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Both these appeals were remitted back to this Tribunal by Hon’ble Jurisdictional High Court through its judgment dated 16th February, 2016 in ITA Nos.85/2015 and 14/2014. 2. Assessee in its returns filed for the impugned assessment years had claimed deduction u/s.80P(2)(a) (i) of the Income

THE NILESHWAR SERVICE CO-OP BANK LTD,KASARGODE vs. ITO, KASARGODE

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. Nos.135 & 720/Coch/2013 िनधा"रण वष" /Assessment Years : 2009-10 & 2010-2011. The Nileshwar Service Co- Operative Bank Ltd, The Income Tax Officer, Nileshwar, Vs. Ward -2, Kasaragod 671 314. Kasargod. [Pan Aaaat 3163C] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"

D E R आदेश आदेश PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Both these appeals were remitted back to this Tribunal by Hon’ble Jurisdictional High Court through its judgment dated 16th February, 2016 in ITA Nos.85/2015 and 14/2014. 2. Assessee in its returns filed for the impugned assessment years had claimed deduction u/s.80P(2)(a) (i) of the Income

M/S.KOYYODE SERVICE CO-OP BANK LTD,KANNUR vs. THE ITO WARD 1, KANNUR, KANNUR

Bench: Shri Sanjay Arora & Shri Manomohan Daskoyyode Service Co-Op. Bank Ltd. Income Tax Officer - (1) Koyyode, Kannur 670621 Aayakar Bhavan Vs. [Pan:Chnko1067D] Kannothumchal, Kannur 670006 (Appellant) (Respondent)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub- section (2), in computing the total income of the assessee. (2) The sums

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals