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

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

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

13. It is no doubt true that while considering the application for condonation of delay, the expression ‘sufficient cause’ has to be liberally construed. It, however, does not mean that without making any sufficient cause, the Court will condone the delay regardless of the length of the delay. In the present case, the delay is of 12 years

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

13. It is no doubt true that while considering the application for condonation of delay, the expression ‘sufficient cause’ has to be liberally construed. It, however, does not mean that without making any sufficient cause, the Court will condone the delay regardless of the length of the delay. In the present case, the delay is of 12 years

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

13. It is no doubt true that while considering the application for condonation of delay, the expression ‘sufficient cause’ has to be liberally construed. It, however, does not mean that without making any sufficient cause, the Court will condone the delay regardless of the length of the delay. In the present case, the delay is of 12 years

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

13. It is no doubt true that while considering the application for condonation of delay, the expression ‘sufficient cause’ has to be liberally construed. It, however, does not mean that without making any sufficient cause, the Court will condone the delay regardless of the length of the delay. In the present case, the delay is of 12 years

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

condone the delay of 60 days in filing the present appeal and proceed to examine the grounds raised in the present appeal. 2. The Revenue has raised following grounds of appeal : “1. The order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], New Delhi in DIN and Order No. DIN ITBA/APLS/S/250/2024-25/1074993866(1) dated 25.03.2025 against assessment

SHRI.P.V. RAVEENDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

delay in filing the present appeal stands condoned. 2.4 Considering the above submissions, the appeal is not held to be time barred respectfully following the orders passed by Hon’ble Supreme Court (supra). Accordingly the present appeal is admitted to be adjudicated on the issues raised by assessee there. Page 4 ITA Nos. 302 & 303/Coch/2020 3. Following additional grounds filed

SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

delay in filing the present appeal stands condoned. 2.4 Considering the above submissions, the appeal is not held to be time barred respectfully following the orders passed by Hon’ble Supreme Court (supra). Accordingly the present appeal is admitted to be adjudicated on the issues raised by assessee there. Page 4 ITA Nos. 302 & 303/Coch/2020 3. Following additional grounds filed

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.

13- The impugned order was passed without granting the Appellant an opportunity for a personal hearing, including the option of a video conferencing hearing, as mandated under Section 144B(6)(vii) of the Act. This 5 Rs. 0 omission amounts to a violation of the principles of natural justice and contravenes the faceless assessment scheme, thereby infringing the Appellant

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13 ITA.No.913 & SA.No.202/COCH./2023 Since the expression ‘banking company’ is defined under the BR Act, 1949, it would be useful to consider the definition of banking 58 company in Section 5(c) thereof which means any company which transacts the business of banking in India. “Banking” is defined in Section 5(b) of the said Act to mean

M/S PERINGATTU HEALTH FOUNDATION PRIVATE,ERNAKULAM vs. ITO CORPORATE WARD 2(3), KOCHI

In the result, the assessee’s appeal is partly allowed

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

condoning the delay. 3. Inasmuch as the impugned order is an ex parte and an in limine dismissal of the assessee’s appeal, it was clarified by the Bench that it would be disinclined to adjudicate, and prefer to restore the matter for an adjudication on merits to the file of the ld.CIT(A). While hearing was proceeded with

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

section 147 read with sec. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), both dated 15.01.2015, for assessment years (AYs.) 2010-11 and 2011-12, by the National Faceless Appeal Centre (‘CIT(A)’ for short) vide separate orders dated 30.03.2022. 2. The appeals raising common issues, were posted for hearing and, accordingly, heard together. The appeals

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

section 147 read with sec. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), both dated 15.01.2015, for assessment years (AYs.) 2010-11 and 2011-12, by the National Faceless Appeal Centre (‘CIT(A)’ for short) vide separate orders dated 30.03.2022. 2. The appeals raising common issues, were posted for hearing and, accordingly, heard together. The appeals

EDAVILANGU SERVICE CO-OPERATIVE BANK LTD NO 3468,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

B. The appellant society is registered under Kerala Co- operative Societies Act. As per Section 2(1) of the Kerala Co-operative Societies Act, member of a society includes nominal member as well as associates member. The society is accepting deposits from the members and provides credit facilities to the members only and thereby the appellant society is entitled

EDAVILANGU SERVICE CO-OPERATIVE BANK NO 3468,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

B. The appellant society is registered under Kerala Co- operative Societies Act. As per Section 2(1) of the Kerala Co-operative Societies Act, member of a society includes nominal member as well as associates member. The society is accepting deposits from the members and provides credit facilities to the members only and thereby the appellant society is entitled