INFANT JESUS CHURCH,KOCHI vs. CIT(EXEMPTION), ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

condoning the said delay and proceeded to decide the appeal on merits. Page 3 of 5 4. The brief facts of the case are that the assessee is a public religious trust and they obtained the provisional registration on 27.05.2021. Thereafter they applied for permanent registration and also enclosed the necessary documents along with the said application. The Ld.CIT

SRI.JOHNY SEBASTIAN, PARTNER VENAD STRUCTURALS,KOTTAYAM vs. THE ITO, WD-2, KOTTAYAM, KOTTAYAM

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

Bench: The Tribunal. I Have Perused The Reasons Stated In The Affidavit For The Delayed Filing Of This Appeal. I Am Of The View That The Delay In Filing The Appeal Is Not On Account Of Any Latches On The Part Of The Assessee & I Am Satisfied That There Is Sufficient Cause For Condoning The 2 Sri.Johny Sebastian. Delay. Hence, The Delay Of 71 Days In Filing This Appeal Is Condoned & I Proceed To Dispose Of The Same On Merits.

delay of 71 days in filing this appeal is condoned and I proceed to dispose of the same on merits. 3. The solitary issue that is raised in this appeal is whether the CIT(A) is justified in confirming the addition of Rs.14,00,000 made by the Assessing Officer. 4. Briefly stated the facts of the case

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR TRADERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

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

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced