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

2. At the outset, we find that there is a delay of 3146 days in filing appeals by the assessee, for which the assessee has filed affidavits stating the reasons for delay, wherein, it is submitted at para 3 of affidavit as below: “That we were not aware of the said order as we had not checked our e-mail

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

2. At the outset, we find that there is a delay of 3146 days in filing appeals by the assessee, for which the assessee has filed affidavits stating the reasons for delay, wherein, it is submitted at para 3 of affidavit as below: “That we were not aware of the said order as we had not checked our e-mail

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

2. At the outset, we find that there is a delay of 3146 days in filing appeals by the assessee, for which the assessee has filed affidavits stating the reasons for delay, wherein, it is submitted at para 3 of affidavit as below: “That we were not aware of the said order as we had not checked our e-mail

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

iv) Fourthly, sub-clause (2)(a)(i) speaks of a co-operative society being “engaged in”, inter alia, carrying on the business of banking or providing credit facilities to its members. 7 ITA.No.913 & SA.No.202/COCH./2023 v) Fifthly, the burden is on the assessee to show, by adducing facts, that it is entitled to claim the deduction under Section

THE ITO, COCHIN vs. M/S.PESCAINDE, COCHIN

In the result, the appeals of the Revenue as well as the Cross Objections of the

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

condone the delay of three days in filing the appeals and admit the appeals for adjudication. 3. The Revenue has raised the following common grounds of appeals: 1. The CIT(A) erred in allowing the assessee’s claim of deduction u/s. 10B in which the assessee must fulfil two conditions i.e., it should be approved by Deputy Director, STPI

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee

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

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

iv) has incurred expenditure for himself or any other person on travel to any foreign country; or (v) is the holder of a credit card6, not being an "add-on" card, issued by any bank or institution; or (vi) is a member of a club where entrance fee charged is twenty-five thousand rupees or more, shall furnish a return

THE ACIT,CIR-1(1),, TRIVANDRUM vs. M/S.US TECHNOLOGY INTERNATIONAL P. LTD, TRIVANDRUM

In the result, both appeal of the Revenue and the Cross Objection of the

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

delay of 496 days in filing the appeal is condoned and the appeal is admitted for adjudication. 3. The Revenue has raised the following grounds of appeal: 1. The order of the learned Commissioner of Income-tax(Appeals), Thiruvananthapuram, in so far as on the points mentioned below are con concerned, is opposed to law on the facts and circumstances

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

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 KANAKA POLYPACK PRIVATE LIMITED,ALUVA vs. ACIT CORPORATE CIRCLE 1(1), KOCHI

In the result, appeal of the assessee is dismissed

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2018-19 M/S. Kanaka Polypack Private Limited, Acit, Vs. Xvi, Keezhmad Panchayat, Corporate Circle - 1(1), Ashokapuram,Aluva, Kochi – 682 018. Ernakulam District, Kerala – 683 101. Pan :Aafck 1498 J Assessee Respondent

17,511. The return was processed u/s.143(1) where an amount of Rs.2,81,205 was disallowed towards delayed remittance of employee contribution to PF/ESI. The assessee filed a rectification petition in this regard stating that though there is a delay, the amount is remitted before the due date for filing the return of income u/s.139(1) and accordingly should

P.K YOOSUF ,THRISSUR vs. THE JCIT RANGE 2 , THRISSUR

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year - 2017-2018 Shri P.K. Yoosuf, Thrissur – 680 703 Pan Afipy1654F C/O. M/S. Arikkat Vijayan Joint Commissioner Of Menon Associates, Vs. Income Tax, Range-2, Advocates, “Pratibha” Thrissur. North Railway Station Road, Ernakulam, Kochi-18. Kerala. (Appellant) (Respondent) Assessee By : Ms. Krishna K. Advocate Revenue By : Smt. V. Swarnalatha, Sr. Dr Date Of Hearing : 22.08.2024 Date Of Pronouncement : 07.11.2024 Order Per Bench : This Assessee’S Appeal, For The Assessment Year 2017-2018, Arise Against The Order Of The Learned Cit(A)- Nfac Vide Din & Order No.Itba/Nfac/S/250/2022- 23/1044931801(1) Dated 25.08.2022, In Proceedings U/S.271D Of The Income-Tax Act, 1961; In Short “The Act”.

2. Delay of 218 days in filing the instant appeal is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice. 3. It emerges during the course

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -5, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

section 80AC of the Act. Accordingly, disallowed the claim for deduction u/s. 80P after making several disallowances. The AO assessed income of Rs. 94,66,941/- under the head ‘business’. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal placing reliance on 3 ITA 371 & 372/Coch/2025/SA 51 & 52/C/2024 The Aroor

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -2, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

section 80AC of the Act. Accordingly, disallowed the claim for deduction u/s. 80P after making several disallowances. The AO assessed income of Rs. 94,66,941/- under the head ‘business’. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal placing reliance on 3 ITA 371 & 372/Coch/2025/SA 51 & 52/C/2024 The Aroor