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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

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

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

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

M/S MALLELIL INDUSTRIES PVT LTD,PATHANAMTHITTA vs. THE ITO , THIRUVALLA

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

114 days. The assessee filed a condonation petition supported by an affidavit stating that the delay has occurred due to the change of auditor who was handling the matters of the assessee. As per the learned A.R. there was sufficient cause which prevented the assessee from filing the appeal within the stipulated time and accordingly prayed to condone the delay

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

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

AJIT ASSOCIATES PRIVATE LIMITED,ERNAKULAM vs. JCIT, CORPORATE RANGE - 1, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’) dated 18.3.2015 and 29.3.2014 for assessment year (AY) 2007-2008, respectively. The background facts of both the cases being same, these are heard together, and are being disposed of pera common, consolidated order for the sake of convenience. ITA Nos.870& 884 /Coch/2022 (AY 2007-08) Ajit

GOOD HOMES PVT LTD,KOCHI vs. DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’) dated 18.3.2015 and 29.3.2014 for assessment year (AY) 2007-2008, respectively. The background facts of both the cases being same, these are heard together, and are being disposed of pera common, consolidated order for the sake of convenience. ITA Nos.870& 884 /Coch/2022 (AY 2007-08) Ajit

ELOOR VANITHA KSHEMODHARANA CO-OPERATIVE SOCIETY LTD.,UDYOGAMANDAL vs. ITO WARD -1 &TPS, ALUVA

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

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2019-20 Eloor Vanitha Kshemodharana Co-Op Society Ltd. ......... Appellant Fact Dormetry Room No. 27, Kochi 683501 [Pan: Aaaae8921H] Vs. The Income Tax Officer, Wd-1 & Tds, Aluva .......... Respondent Assessee By: Shri K.K. Joseph, Ca Revenue By: Ms. Neethu S. Sr. Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 11.09.2025 For Assessment Year (Ay) 2019-20. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. No Return Of Income For Ay 2019-20 Was Filed By The Appellant Society Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). Notice U/S. 148 Of The Act Was Issued To The Appellant On 30.03.2023. In Response To The Notice U/S. 148 The Appellant Filed Return Of Income On 06.06.2023 Declaring

section 139(1) of the Income Tax Act, 1961 (the Act). Notice u/s. 148 of the Act was issued to the appellant on 30.03.2023. In response to the notice u/s. 148 the appellant filed return of income on 06.06.2023 declaring 2 Eloor Vanitha Kshemodharana Co-op Society Ltd. total income of Rs. 1250/- after claiming deduction