THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

delay is condoned and the appeal is admitted for adjudication. 6. The assesse is a credit co-operative society registered under Kerala Co-operative Societies Act 1969. For the AY 2012-13 the assesse filed its return of income on 9.11.2019. As per the return the taxable income was Nil after claiming deduction

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

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

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

38,200 276/Coch/2021 2012-2013 2nd 63,590 277/Coch/2021 2014-2015 1st 18,360 278/Coch/2021 2012-2013 4th 3,32,490 3 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. 6. Aggrieved, the assessee preferred appeals before the first appellate authority. There was delay in filing appeals before the CIT(A). The CIT(A) dismissed the appeals on delay as well

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

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

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

38,200 276/Coch/2021 2012-2013 2nd 63,590 277/Coch/2021 2014-2015 1st 18,360 278/Coch/2021 2012-2013 4th 3,32,490 3 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. 6. Aggrieved, the assessee preferred appeals before the first appellate authority. There was delay in filing appeals before the CIT(A). The CIT(A) dismissed the appeals on delay as well

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS),, KOZHIKODE

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

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

38,200 276/Coch/2021 2012-2013 2nd 63,590 277/Coch/2021 2014-2015 1st 18,360 278/Coch/2021 2012-2013 4th 3,32,490 3 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. 6. Aggrieved, the assessee preferred appeals before the first appellate authority. There was delay in filing appeals before the CIT(A). The CIT(A) dismissed the appeals on delay as well

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

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

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

38,200 276/Coch/2021 2012-2013 2nd 63,590 277/Coch/2021 2014-2015 1st 18,360 278/Coch/2021 2012-2013 4th 3,32,490 3 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. 6. Aggrieved, the assessee preferred appeals before the first appellate authority. There was delay in filing appeals before the CIT(A). The CIT(A) dismissed the appeals on delay as well

CHRISTUDANAM YASSAYA,THIRUVANANTHAPURAM vs. ITO, WARD 1(1), THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee stands dismissed

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2011-12 Christudanam Yassaya .......... Appellant Bathel Kp 17A Maruthoor, Vattapara P.O. Thiruvananthapuram 695028 [Pan: Acmpy4412C] Vs. The Income Tax Officer, Ward-1(1) .......... Respondent Aayakar Bhavan, Kowdiar Thiruvananthapuram 695003

38,32,110/-. 3. The appellant, in response to the show cause notice u/s. 271(1)(c) of the Act, could not file original return of income as he was under treatment for psychological issues. However, the AO rejected the above explanation and proceeded with levy of penalty of Rs. 9,96,672/- vide order dated 27.09.2021. 4. Being aggrieved

DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

In the result, the appeal filedby

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

38 of 1974); (d) where regular books of account are maintained by the assessee, the return is accompanied by copies of— (i) manufacturing account, trading account, profit and loss account or, as the case may be, income and expenditure account or any other similar account and balance sheet; (ii) in the case of a proprietary business or profession, the personal

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

condoned delay and dismissed the SLP." 14.1 Further, the question whether dismissal of SLP amounts to laying down law in respect of the issue disputed under SLP, has been considered by the ITAT in the case of Moradabad Development Authority, 89 taxmann.com 263 and it was held as under: 7 M/s. Extraweave Pvt. Ltd. "4 ... …. Further, it is a settled

KASARAGOD DISTRICT HEALTH AND FAMILY WELFARE SOCIETY,KANHANGAD vs. INCOME TAX OFFICER, KASARAGOD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10(23c) (iliac) of the IT Act as the Society is wholly financed by the government and interest if any is to be treated as part of the Government Finance. The CIT (A) has wrongly relied up on the decision of the Hon. Supreme Court in Tutikorin, Alkali chemicals & fertilizers Ltd. 2. The CIT(A) ought to have considered

KASARGOD DISTRICT HEALTH FAMILY WELFARE SOCIETY,KANHANGAD vs. INCOME TAX OFFICER, KASARGOD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10(23c) (iliac) of the IT Act as the Society is wholly financed by the government and interest if any is to be treated as part of the Government Finance. The CIT (A) has wrongly relied up on the decision of the Hon. Supreme Court in Tutikorin, Alkali chemicals & fertilizers Ltd. 2. The CIT(A) ought to have considered

KASARAGOD DISTRICT HEALTH AND FAMILY WELFARE SOCIETY,KANHANGAD vs. INCOME TAX OFFICER, KASARAGOD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10(23c) (iliac) of the IT Act as the Society is wholly financed by the government and interest if any is to be treated as part of the Government Finance. The CIT (A) has wrongly relied up on the decision of the Hon. Supreme Court in Tutikorin, Alkali chemicals & fertilizers Ltd. 2. The CIT(A) ought to have considered

KASARAGOD DISTRICT HEALTH AND FAMILY WELFARE SOCIETY,KANHANGAD vs. INCOME TAX OFFICER, KASARAGOD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10(23c) (iliac) of the IT Act as the Society is wholly financed by the government and interest if any is to be treated as part of the Government Finance. The CIT (A) has wrongly relied up on the decision of the Hon. Supreme Court in Tutikorin, Alkali chemicals & fertilizers Ltd. 2. The CIT(A) ought to have considered

KASARAGOD DISTRICT HEALTH AND FAMILY WELFARE SOCIETY,KANHANGAD vs. INCOME TAX OFFICER, KASARAGOD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10(23c) (iliac) of the IT Act as the Society is wholly financed by the government and interest if any is to be treated as part of the Government Finance. The CIT (A) has wrongly relied up on the decision of the Hon. Supreme Court in Tutikorin, Alkali chemicals & fertilizers Ltd. 2. The CIT(A) ought to have considered

KASARAGOD DISTRICT HEALTH AND FAMILY WELFARE SOCIETY,KANHANGAD vs. INCOME TAX OFFICER, KASARAGOD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10(23c) (iliac) of the IT Act as the Society is wholly financed by the government and interest if any is to be treated as part of the Government Finance. The CIT (A) has wrongly relied up on the decision of the Hon. Supreme Court in Tutikorin, Alkali chemicals & fertilizers Ltd. 2. The CIT(A) ought to have considered

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

38 days. The Affidavit dated 19.11.2022 by Shri Santosh Kumar S., Secretary to the assessee, a government institution, who has also verified the appeal memo, filed along with, explains the delay in terms of the Tax Consultants – without naming them, being pre-occupied ITA Nos. 984 to 994/Coch/2022 (AYs : 2016-17 to 2019-20) Commissioner for Govt. Examinations

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

38 days. The Affidavit dated 19.11.2022 by Shri Santosh Kumar S., Secretary to the assessee, a government institution, who has also verified the appeal memo, filed along with, explains the delay in terms of the Tax Consultants – without naming them, being pre-occupied ITA Nos. 984 to 994/Coch/2022 (AYs : 2016-17 to 2019-20) Commissioner for Govt. Examinations

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

38 days. The Affidavit dated 19.11.2022 by Shri Santosh Kumar S., Secretary to the assessee, a government institution, who has also verified the appeal memo, filed along with, explains the delay in terms of the Tax Consultants – without naming them, being pre-occupied ITA Nos. 984 to 994/Coch/2022 (AYs : 2016-17 to 2019-20) Commissioner for Govt. Examinations

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

38 days. The Affidavit dated 19.11.2022 by Shri Santosh Kumar S., Secretary to the assessee, a government institution, who has also verified the appeal memo, filed along with, explains the delay in terms of the Tax Consultants – without naming them, being pre-occupied ITA Nos. 984 to 994/Coch/2022 (AYs : 2016-17 to 2019-20) Commissioner for Govt. Examinations