SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

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

10(37). 3. The assessing officer assessed the long term capital gain vide order dated 18.01.2016. 4. My income tax representation in connection with the 263 proceedings was handled by CA V.Sunodkumar, a Practicing Chartered Accountant at Trivandrum and I was under the impression that the appeal has been filed against the order under section 263. The fact

SONIYA DAVID LATHIKA,THIRUVANANTHAPURAM vs. ITO WARD 2(3), TRIVANDRUM, THIRUVANANTHAPURAM

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

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm Soniya David Lathika The Ito, Ward-2(3) S. S. Nivas, Vizhinjam, Aayakar Bhavan, Kowdiar, Vs. Mukkola, Venganoor, Trivandrum-4 Thiruvananthapuram, Kerala Pan/Gir No. Ajqpl 8228 A (Assessee) : (Respondent)

Delay condoned. 3. The assessee had filed the following grounds of appeal: 2 Soniya David Lathika vs. ITO 1. The order of the learned Assessing officer is against law, facts and circumstances of the case 2. The Officer erred in fixing long term capital gain at Rs 99,39,969 as against Nil claimed by the appellant. The appellant

THE ACIT, TRICHUR vs. THE DCIT, TRICHUR

In the result, all the appeals filed by the assessee are dismissed and both

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

condone the delay of 217 days in filing the appeals for all the assessment years. 6. In the result, all the other appeals of the assessee are dismissed as unadmitted. 7. Now coming to the Revenue appeal in ITA No.60/Coch/2017. The Revenue has raised the following grounds: 1. The CIT(A) erred in suggesting that extrapolation of the findings

M/S.KOVILAKAM HOTEL P LTD,THRISSUR vs. THE ACIT,, THRISSUR

In the result, the appeal of the assessee is allowed

Bench: Shri George George K.

condone the delay of 27 days in filing the appeal and proceed to dispose off the appeal on merits. 3. The solitary issue that is raised in this appeal is whether the CIT(A) is justified in confirming the action of the Assessing Officer in treating the sum of Rs.60,25,240/- as capital expenditure. 4. Briefly stated, the facts

SRI.THOMAS EAPEN,ALAPPUZHA vs. THE ITO, WD-5, ALAPPUZHA

In the result, the appeal of the assessee is allowed

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

condone the delay of 231 days in filing the appeal and admit the appeal for adjudication. 5. The facts of the case are that the assessee filed return of income for A.Y. 2015- 16 on 16/03/2017 declaring total income of Rs.3,37,160/-. The assessment u/s. I.T.A. No. 451/Coch/2019 143(3) of the I.T. Act was completed o 21/12/2017

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

condone the delay in filing the present appeal and proceeded to adjudicated the following grounds of appeal raised by the Assessee: - *"1. This is an Appeal by the assessee against the assessment order passed u/s 143(3) by the Ld. AO on 21/12/2018 and disallowed the deduction u/s 80 P. The appellant Avinissery Service Co-operative Bank Limited

M/S.PATHANMTHITTA DIST. CO-OP BANK LTD,PATHANAMTHITTA vs. THE DCIT, THIRUVALLA

In the result, the appeal filed by the assessee is dismissed as not maintainable and, in any case, without merit

Bench: Shri Sanjay Arora & Shri Manomohan Daspathanamthitta District Dy. Cit, Circle- 1 Co-Op Bank Ltd. Thiruvalla Near Ksrtc Bus Stand Vs. Mylapara Road Pathanamthitta 689645 [Pan:Aabfp9182H] (Appellant) (Respondent)

condonation of delay despite it having been admitted. 4. The first issue on merits is the disallowance of provision for expenses, at Rs. 284.48 lacs, claimed by the assessee, a district co-operative bank registered under the Kerala Co-operative Societies Act, 1969 (Kerala Act), through debit of it’s Profit and Loss Account (operating statement) for the year, being

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay of 47 days and proceed to decide these appeals by way of this consolidated order for the sake of convenience. 4. The brief facts of the case as coming out from the orders of the authorities below are that the assessee is a partnership firm carrying on the business of builder and developer in Ernakulam District

ACIT, KOCHI vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay of 47 days and proceed to decide these appeals by way of this consolidated order for the sake of convenience. 4. The brief facts of the case as coming out from the orders of the authorities below are that the assessee is a partnership firm carrying on the business of builder and developer in Ernakulam District

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay of 47 days and proceed to decide these appeals by way of this consolidated order for the sake of convenience. 4. The brief facts of the case as coming out from the orders of the authorities below are that the assessee is a partnership firm carrying on the business of builder and developer in Ernakulam District

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

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

delay could be condoned after recording the reasons. 5.1 The Ld. AR further submitted that the assessee has applied the profit of the assessee-Trust for charitable activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT

KUNDOLY KRISHNANKUTTY SUNIL,THRISSUR vs. INCOME TAX OFFICER,WARD 2(1), THRISSUR

condone the delay of 86 days in filing the present appeal and proceed to adjudicate the grounds raised by the Assessee in the present appeal. - 3. The Assessee has raised following grounds of appeal : - *"1. The order of the Commissioner of Income Tax (Appeals), NFAC u/s 250 of the IT Act, 1961 is opposed to law and contrary