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

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

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

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

M/S THURAYUR SERVICE CO -OP BANK LTD,KOZHIKODE vs. THE ITO WARD 2(1), KOZHIKODE

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

E R Per Bench : These assessee’s twin appeals ITA No.195 & 196/Coch/2023, for assessment years 2014-15 & 2015-16, arise against the National Faceless Appeal Centre, Delhi [CIT(A)]’s as many DIN & Order Nos. ITBA/ NFAC/S/250/2022-23/1048007265(1) & 1048007182(1), both dated 14.12.2022, passed u/s. 143(3) of the Income Tax Act, 1961 (the Act). Cases called twice. None appears

M/S THURAYUR SERVICE CO -OP BANK LTD,KOZHIKODE vs. THE ITO WARD 2(1), KOZHIKODE

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

E R Per Bench : These assessee’s twin appeals ITA No.195 & 196/Coch/2023, for assessment years 2014-15 & 2015-16, arise against the National Faceless Appeal Centre, Delhi [CIT(A)]’s as many DIN & Order Nos. ITBA/ NFAC/S/250/2022-23/1048007265(1) & 1048007182(1), both dated 14.12.2022, passed u/s. 143(3) of the Income Tax Act, 1961 (the Act). Cases called twice. None appears

M/S KOTTAYAM SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

E R Per Bench : These assessee’s twin appeals ITA No. 36 & 37/Coch/2023 for assessment years 2007-08 & 2009-10, arise against the CIT(A), Kozhikode’s common order dated 02.02.2015, passed in case Nos. ITA- 117/KNR/CIT/CLT/2013-14/ITA-118/KNR/CIT/CLT/2013-14 and ITA- 235/KNR/CIT/CLT/2011-12 involving in proceeding u/s. 250 of the Income Tax Act, 1961 (the Act) . Heard both the parties. Case files perused

M/S KOTTAYAM SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

E R Per Bench : These assessee’s twin appeals ITA No. 36 & 37/Coch/2023 for assessment years 2007-08 & 2009-10, arise against the CIT(A), Kozhikode’s common order dated 02.02.2015, passed in case Nos. ITA- 117/KNR/CIT/CLT/2013-14/ITA-118/KNR/CIT/CLT/2013-14 and ITA- 235/KNR/CIT/CLT/2011-12 involving in proceeding u/s. 250 of the Income Tax Act, 1961 (the Act) . Heard both the parties. Case files perused

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

E R PERKESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the orders of ld. CIT(A)/NFAC both dated 05.12.2023 vide DIN & Order Nos. ITBA/NFAC/S/250/2023-24/1058457420(1) and ITBA/NFAC/S/250/2023-24/1058457386(1) for the assessment years 2014-15 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since

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

E R PERKESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the orders of ld. CIT(A)/NFAC both dated 05.12.2023 vide DIN & Order Nos. ITBA/NFAC/S/250/2023-24/1058457420(1) and ITBA/NFAC/S/250/2023-24/1058457386(1) for the assessment years 2014-15 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since

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)

E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Revenue is directed against the order, dated 25/03/2025, passed by National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the NFAC’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had partly allowed

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

e) where the accounts of the assessee have been audited, the return is accompanied by copies of the audited profit and loss account and balance sheet and the auditor’s report 59[and, where an audit of cost accounts of the assessee has been conducted, under section 233B60 of the Companies Act, 1956 (1 of 1956), also the report under

BINOY JOHN,TRIVANDRUM vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN, COCHIN/KOCHI

In the result, the appeal filed by the assessee is dismissed on grounds of delay and latches

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2016-17 Binoy John .......... Appellant Tc 2/391, Puthnveetil, Ulloor, Medical College P.O., Thiruvananthapuram 695011 [Pan: Acppj3562K] Vs. Pr. Commissioner Of Income Tax .......... Respondent Central, Cochin Appellant By: Shri R. Krishnan, Ca Respondent By: Shri Sundarasan S., Cit-Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 27.06.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The Principal Commissioner Of Income Tax (Central), Cochin (Pr. Cit) Dated 25.03.2024 For Assessment Year (Ay) 2016-17. 2. Brief Facts Of The Case Are That The Appellant Is A Doctor Deriving Income Under The Head ‘Salary’ & Also A Director In The Company Credence Hospital Pvt. Ltd., Thiruvananthapuram. No Regular Return Of Income For Ay 2016-17 Was Filed By The Appellant. Subsequently, Based On The Information Received From The Acit

section 2(22)(e) of the Income Tax Act, 1961 (the Act), the AO formed an opinion that income escaped assessment to tax. Accordingly, a notice u/s. 148 of the Act was issued on 31.03.2021. In response to the notice u/s. 148 the appellant filed return of income on 28.09.2021. Against the said return of income, the assessment was completed

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER- TDS, TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

E R Per: Bench These appeals at the instance of the assessee are directed against three orders of the CIT(A) (all dated 27.12.2021) passed under Section 250 of the Income Tax Act, 1961 (the Act). The orders of the CIT(A) arose out of the orders passed by the Assessing Officer (AO) levying late fees under Section 234E

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER (TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

E R Per: Bench These appeals at the instance of the assessee are directed against three orders of the CIT(A) (all dated 27.12.2021) passed under Section 250 of the Income Tax Act, 1961 (the Act). The orders of the CIT(A) arose out of the orders passed by the Assessing Officer (AO) levying late fees under Section 234E

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER - TDS, TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

E R Per: Bench These appeals at the instance of the assessee are directed against three orders of the CIT(A) (all dated 27.12.2021) passed under Section 250 of the Income Tax Act, 1961 (the Act). The orders of the CIT(A) arose out of the orders passed by the Assessing Officer (AO) levying late fees under Section 234E