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

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

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

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

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

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

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

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

CATHOLIC SYRIAN BANK LTD(KURIANNOOR BRANCH), KUMBANAD P.O., PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

In the result, all the appeals filed by the assessee are dismissed as

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

19 February, 1987, 1987 AIR 1353 (c) New India Insurance Co. Ltd. v. Smt. Shanti Misra, AIR 1976 SC 237. (d) N. Balakrishnan vs M. Krishnamurthy, Date of Judgment 03/09/1998. In Improvement Trust, Ludhiana vs Ujagar Singh & Others it was held as under: "As a normal rule, delay should be condoned. In the legal arena, an attempt should always

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

section was pending before various High Courts at that time. 3. The appellant has not derived any benefit whatsoever by not filing the quarterly TDS statement in time as the amount of TDS was duly deposited in the Government treasury within the prescribed time and such delay has not caused any loss to the revenue. 4. Imposing the penalty will

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

section was pending before various High Courts at that time. 3. The appellant has not derived any benefit whatsoever by not filing the quarterly TDS statement in time as the amount of TDS was duly deposited in the Government treasury within the prescribed time and such delay has not caused any loss to the revenue. 4. Imposing the penalty will

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

section was pending before various High Courts at that time. 3. The appellant has not derived any benefit whatsoever by not filing the quarterly TDS statement in time as the amount of TDS was duly deposited in the Government treasury within the prescribed time and such delay has not caused any loss to the revenue. 4. Imposing the penalty will

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

THE ACIT, TRICHUR vs. THE DCIT, TRICHUR

In the result, all the appeals filed by the assessee are dismissed and both

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

condone the delay of 217 days in filing the appeals for all the assessment years. 6. In the result, all the other appeals of the assessee are dismissed as unadmitted. 7. Now coming to the Revenue appeal in ITA No.60/Coch/2017. The Revenue has raised the following grounds: 1. The CIT(A) erred in suggesting that extrapolation of the findings

MULIYAR AGRICULTURIST WELFARE CO-OPERATIVE SOCIETY LTD,KASARGOD vs. THE ITO WARD 1 & TPS, KASARGOD

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

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Muliyar Agriculturist Welfare .......... Appellant Co-Operative Society Ltd. 374, Bovikanam Post, Muliyar, Kasaragod [Pan: Aafam1658Q] Vs. The Income Tax Officer .......... Respondent Ward - 1 & Tps, Kasaragod

section 80P 2 Muliyar Agriculturist Welfare Co-op. Society Ltd. of the Income Tax Act, 1961 (the Act). Against the said return of income, the assessment was completed by the Income Tax Officer,Ward-1, Kasaragod (hereinafter called "the AO") vide order dated 19.12.2019 passed u/s. 143(3) of the Act at total income of Rs. 3, 54,680/- . While

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

condone the delay in filing the present appeal and proceeded to adjudicated the following grounds of appeal raised by the Assessee: - *"1. This is an Appeal by the assessee against the assessment order passed u/s 143(3) by the Ld. AO on 21/12/2018 and disallowed the deduction u/s 80 P. The appellant Avinissery Service Co-operative Bank Limited

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,EDAPPAL vs. ACIT, TIRUR

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

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

19,00,149/- and Rs. 2,61,25,664/-, respectively. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned orders dismissed the appeals exparte. Being aggrieved, the appellant is in appeal before us in the 4. present appeal. There is a delay in filing the present appeal by 132 days. The delay is stated

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,ANAKKARA vs. ACIT, TIRUR

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

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

19,00,149/- and Rs. 2,61,25,664/-, respectively. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned orders dismissed the appeals exparte. Being aggrieved, the appellant is in appeal before us in the 4. present appeal. There is a delay in filing the present appeal by 132 days. The delay is stated

THE MULIYAR SERVICE CO-OPERATIVE BANK LTD,KASARGOD vs. THE ITO, KASARGOD

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

Bench: Shri George George K.And Shri Laxmi Prasad Sahum/S. Muliar Service Co-Operative The Income Tax Officer Bank Ltd. Ward - 1 & Tps Vs. Kanathur P.O., Kasargod 671542 Kasargod

Section 143(3) of the Act on 15.12.2019 through ITBA portal and it was served on 15.12.2019. The appeal was instituted by the assessee on 02.03.2020 before the CIT(A). Therefore there was a delay of two months and 16 days and the delay was explained by the assessee as has been incorporated by the CIT(A) as per para

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