PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while

PRIMARY HEALTH CENTRE KUNNAMANAGALAM KOZHIKODE,KOZHIKODE vs. ITO,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while

PRIMARY HEALTH CENTRE KUNNAMANGALAM KOZHIKODE,KOZHIKODE vs. ITO ,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while

SHOBHA RAMAKRISHNANA NAIR,ERNAKULAM vs. ITO, WARD 2, ALUVA

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

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2016-17 Shobha Ramakrishnan Nair Karthika Sebipuram Ito Ernakulam Ward-2 Vs. Manjapra So Aluva Kerala 683581 Pan No :Awrpr5406L Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 30.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 22.12.2023 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1059003947(1) For The Ay 2016- 17 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

section 143 (3) of the Act on 15-11-2019, by the Income-tax officer, Ward 3 , Aluva, on a total income of Rs. 3,15,580/-, accepting the income returned, which included commission from sale of stamps. 8.1 Further, the assessee stated that the ld. CIT(A)/NFAC grossly erred in not condoning the delay of 5 months

CELESTIAL INFRASTRUCTURE PVT LTD,AMBALAMUGAL vs. DCIT, CORPORATE CIRCLE-1(1), ERNALUAM

In the result, appeal is "Dismissed"

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhcelestial Infrastructure (P) Ltd. Dcit, Corporate Circle - 1(1) Aiswarya Towers Cr Building, Is Press Road Hoc Junction, Ambalamugal Vs. Kochi 682018 Ernakulam 682302 [Pan: Aaccc6737F] (Appellant) (Respondent)

11 STC 104) and M Loganathan Vs CIT (Madras 302 ITR 139) it has been held that appellate authority needs to look into the fact that whether the appellant has acted with reasonable diligence in the prosecuting of appeal. In the present case I do not think that the appellant has acted with reasonable diligence. 7.8 In the case

SAYEGH PAINT FACTORIES INDIA PRIVATE LIMITED,ERNAKULAM vs. CORPORATE CIR 2(1), KOCHI

In the result, the appeal filed by the assessee is allowed and the stay petition is dismissed as infructuous

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

5- A condonation petition was filed before the Principal Commissioner of Income Tax (PCIT), Ernalculam on 01.10.2021. The delay was condoned vide order dated 19.05.2023. However, prior to this, the case was taken up for scrutiny under Section 148 of the Act. 6- Following the adoption of the financial statements at the AGM, the Appellant promptly filed the return

SREE ANJANEYA MEDICAL TRUST,KOZHIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1), KOZHIKODE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

condonation of delay in seeking registration was not available." The first proviso to section 12A(2) was brought in the statute only as a retrospective effect, with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13 have been duly fulfilled

ASSOCIATION FOR WELFARE OF THE HANDICAPPED,KOZHIKODE vs. THE ITO EXEMPTION WARD, KOZHIKODE

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2011-12

section 12AA of the Act. For the A.Y. 2011-12, the assessee filed their return of income on 26/03/2013 declaring a Nil income after claiming the exemption u/s. 11 of the Act. The assessee also filed the form 10 on 27/03/2013 in which they explained the reasons for the accumulation. The assessee also filed a condonation petition for the delay

M/S CHIRAYINKEEZHU SERVICE CO-OPERATIVE BANK,CHIRAYINKEEZHU vs. ITO, WARD-2(5), TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

11 ITA.No.913 & SA.No.202/COCH./2023 15.2. Section 80P was inserted to the Act with effect from 01.04.1968, however, sub-section (4) was reinserted with effect from 01.04.2007, in the present form. Earlier sub- section (4) was omitted with effect from 01.04.1970. Sub- section (4) of Section 80P in the present form is in the nature of an exception which

VILAVATTAM SERVICE CO-OP BANK LTD NO 337,THRISSUR vs. ITO WARD 2(3), THRISSUR

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

5(b) read with Section 56 of the BR Act, 1949. Vilvattam Service Co-op. Bank Ltd. In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside. Consequently, we hold that the appellant is entitled to the benefit of deduction under

VILAVATTAM SERVICE CO-OP BANK LTD NO 337,THRISSUR vs. ITO WARD 2(3), THRISSUR

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

5(b) read with Section 56 of the BR Act, 1949. Vilvattam Service Co-op. Bank Ltd. In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside. Consequently, we hold that the appellant is entitled to the benefit of deduction under

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD -1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

condoning the delay of 1855 days. We decide accordingly. ITA Nos. 908 & 909/Coch/2022 (AYs: 2010-11& 11-12) Kasaragod Toddy Tappers and Shop Workers Co-operative Society Ltd.v. ITOO 5. The ld. CIT(A), however, without prejudice, and in the alternative, has discussed the appeal on merits as well.It is, in view of our decisionconfirming his order/s holding the appeal/sbefore

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD 1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

condoning the delay of 1855 days. We decide accordingly. ITA Nos. 908 & 909/Coch/2022 (AYs: 2010-11& 11-12) Kasaragod Toddy Tappers and Shop Workers Co-operative Society Ltd.v. ITOO 5. The ld. CIT(A), however, without prejudice, and in the alternative, has discussed the appeal on merits as well.It is, in view of our decisionconfirming his order/s holding the appeal/sbefore

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed