KUNCHARAVILA EDUCATIONAL TRUST,PARAVUR,KOLLAM vs. THE ACIT, TRIVANDRUM

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

47 days and proceed to dispose of these appeals on merits. 3. The solitary issue that is raised in all the appeals is whether the CIT(A) has erred in confirming the Assessing Officer’s orders passed u/s 200A of the I.T.Act, wherein he had levied late fees u/s 234E of the I.T.Act for various quarters. 4. The brief facts

KUNCHARAVILA EDUCATIONAL TRUST,KOLLAM vs. ACIT, TRIVANDRUM

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

47 days and proceed to dispose of these appeals on merits. 3. The solitary issue that is raised in all the appeals is whether the CIT(A) has erred in confirming the Assessing Officer’s orders passed u/s 200A of the I.T.Act, wherein he had levied late fees u/s 234E of the I.T.Act for various quarters. 4. The brief facts

KUNCHARAVILA EDUCATIONAL TRUST,KOLLAM vs. THE ACIT, TRIVANDRUM

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

47 days and proceed to dispose of these appeals on merits. 3. The solitary issue that is raised in all the appeals is whether the CIT(A) has erred in confirming the Assessing Officer’s orders passed u/s 200A of the I.T.Act, wherein he had levied late fees u/s 234E of the I.T.Act for various quarters. 4. The brief facts

KUNCHARAVILA EDUCATIONAL TRUST,KOLLAM vs. THE ACIT, TRIVANDRUM

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

47 days and proceed to dispose of these appeals on merits. 3. The solitary issue that is raised in all the appeals is whether the CIT(A) has erred in confirming the Assessing Officer’s orders passed u/s 200A of the I.T.Act, wherein he had levied late fees u/s 234E of the I.T.Act for various quarters. 4. The brief facts

ACIT, KOCHI vs. M/S SKYLINE BUILDERS, ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

2 ITA Nos.927-928-942/Coch/2024. Skyline Builders. therein would mutatis mutandis apply to the other appeals, as well. 3. All these appeals are delayed by 47 days. For the reasons mentioned in the condonation petition, we hereby condone the delay of 47 days and proceed to decide these appeals by way of this consolidated order for the sake of convenience

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

2 ITA Nos.927-928-942/Coch/2024. Skyline Builders. therein would mutatis mutandis apply to the other appeals, as well. 3. All these appeals are delayed by 47 days. For the reasons mentioned in the condonation petition, we hereby condone the delay of 47 days and proceed to decide these appeals by way of this consolidated order for the sake of convenience

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

2 ITA Nos.927-928-942/Coch/2024. Skyline Builders. therein would mutatis mutandis apply to the other appeals, as well. 3. All these appeals are delayed by 47 days. For the reasons mentioned in the condonation petition, we hereby condone the delay of 47 days and proceed to decide these appeals by way of this consolidated order for the sake of convenience

KUNDOLY KRISHNANKUTTY SUNIL,THRISSUR vs. INCOME TAX OFFICER,WARD 2(1), THRISSUR

condone the delay of 86 days in filing\nthe present appeal and proceed to adjudicate the grounds raised by\nthe Assessee in the present appeal.\n3.\nThe Assessee has raised following grounds of appeal :\n\"1.\nThe order of the Commissioner of Income Tax (Appeals),\nNFAC u/s 250 of the IT Act, 1961 is opposed to law and\ncontrary

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

INDIRA GANDHI MEMORIAL TRUST,NELLIKUZHY, KOTHAMANGALAM vs. JOINT COMMISSIONER OF INCOME TAX(EXEMPTION), ERNAKULAM

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

delay is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is a trust registered under the provisions of the Act and run various educational institutions. During the assessment year 2012- 2013, the assessment was made without any additions to the income returned by the assessee. On going through the documents

INDIRA GANDHI MEMORIAL TRUST,NELLIKUZHY P.O vs. JOINT COMMISSIONER OF INCOME TAX (EXEMPTIONS), ERNAKULAM

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

delay is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is a trust registered under the provisions of the Act and run various educational institutions. During the assessment year 2012- 2013, the assessment was made without any additions to the income returned by the assessee. On going through the documents

SHAFI MUSALIAR SAINALABDEEN MUSALIAR,KOLLAM vs. ITO, WARD 2, KOLLAM

In the result, the appeal of the assessee is allowed and the stay application is dismissed as infructuous

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

2. The appeal is delayed by eight days. The assessee filed a petition explaining the reasons for the delay. After considering the submissions, I.T.A. No.231 & S.A. No.44/COCH/2025 Shafi Musaliar Sainalabdeen Musaliar we are satisfied that the delay was due to reasonable cause. Accordingly, the delay is condoned, and the appeal is admitted for adjudication on merits. 3. Brief facts

NEW GIRIJA JEWELLERS,KASARGOD vs. THE ITO WARD 1, KASARGOD

Appeal is allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhnew Girija Jewellers The Income Tax Officer Kmcw-1-1496, Nr. Bus Stand Ward -1, Kasaragod Main Road, Kanhangad Vs. Kasaragod 671315 [Pan: Aaepn7303F] (Appellant) (Respondent)

section 40(b) disallowance of Rs. 2,47,700/- on account of excess remuneration claim without dealing with the relevant factual matrix as contemplated u/s. 250(6) of the Act requiring him to frame points of determination followed by a 2 New Girija Jewellers detailed discussion thereon. Faced with this situation, we deem it fit appropriate to restore the issue

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

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