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

21 to 27......... 28. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding the same to be unjustifiable. The concepts such as “liberal approach”, “justice oriented approach”, “substantial justice” cannot be employed to jettison the substantial law of limitation. Especially, in cases where the court

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

21 to 27......... 28. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding the same to be unjustifiable. The concepts such as “liberal approach”, “justice oriented approach”, “substantial justice” cannot be employed to jettison the substantial law of limitation. Especially, in cases where the court

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

21 to 27......... 28. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding the same to be unjustifiable. The concepts such as “liberal approach”, “justice oriented approach”, “substantial justice” cannot be employed to jettison the substantial law of limitation. Especially, in cases where the court

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

21 to 27......... 28. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding the same to be unjustifiable. The concepts such as “liberal approach”, “justice oriented approach”, “substantial justice” cannot be employed to jettison the substantial law of limitation. Especially, in cases where the court

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

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

21,250 4. Aggrieved by the orders passed u/s 200A of the I.T.Act, for various quarters levying fees u/s 234E of the I.T.Act, the assessee preferred appeals before the first appellate authority. All the appeals filed before the first appellate authority were 3 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. barred by limitation. The assessee had filed petitions for condonation

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

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

21,250 4. Aggrieved by the orders passed u/s 200A of the I.T.Act, for various quarters levying fees u/s 234E of the I.T.Act, the assessee preferred appeals before the first appellate authority. All the appeals filed before the first appellate authority were 3 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. barred by limitation. The assessee had filed petitions for condonation

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GAZIABAD

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

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

21,250 4. Aggrieved by the orders passed u/s 200A of the I.T.Act, for various quarters levying fees u/s 234E of the I.T.Act, the assessee preferred appeals before the first appellate authority. All the appeals filed before the first appellate authority were 3 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. barred by limitation. The assessee had filed petitions for condonation

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

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

21,250 4. Aggrieved by the orders passed u/s 200A of the I.T.Act, for various quarters levying fees u/s 234E of the I.T.Act, the assessee preferred appeals before the first appellate authority. All the appeals filed before the first appellate authority were 3 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. barred by limitation. The assessee had filed petitions for condonation

DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE

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

21. However, if Section 234E providing for fee was brought on the state book, keeping in view the aforesaid purpose and the intention then, the other mechanism provided for computation of fee and failure for payment of fee under Section 200A which has been brought about with effect from 1.6.2015 cannot be said as only by way of a regulatory

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

VISWANATHA SHENOY,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), KOCHI, KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2007-08

21-02-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the Ld.CIT(A)-2, Kochi dated 24/01/2020 in respect of the A.Y. 2007-08. 2. The brief facts of the case are that the assessee is a transport contractor and during the assessment year, he had paid hiring charges

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

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

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

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

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

Delay condoned. 4. The brief facts are that the assessee is an individual and had filed his return of income on 30.11.2014, declaring total income at Rs.1,75,34,220/-. The assessee’s case was selected for scrutiny and notice u/s. 143(2) and 142(1) of the Act were duly issued and served upon by the assessee

SUD CHEMIE INDIA PRIVATE LIMITED,ALUVA vs. DCIT, CORPORATE CIRCLE 2(1), ERNAKULAM

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

condone the delay of 21 days and proceed to dispose of the same on merits. 3. The grounds raised read as follows: “1. The order passed by the learned Commissioner of Appeals (CIT-A), NFAC to the extent appealed against is against law, equity and justice. 2. The Learned CIT -A grossly erred in partially confirming the disallowance u/s.14A, r.w.r

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

condone the delay\nin filing the present appeal and proceeded to adjudicated the\nfollowing grounds of appeal raised by the Assessee:\n\"1.\n2.\n3.\nThis is an Appeal by the assessee against the assessment\norder passed u/s 143(3) by the Ld. AO on 21/12/2018 and\ndisallowed the deduction u/s 80 P. The appellant Avinissery\nService Co-operative Bank

KOZHIKODE TOWN CO-OPERATIVE URBAN SOCIETY LIMITED,KOZHIKODE vs. ITO, KOZHIKODE

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

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm & Stay Application No. 79/Coch/2023 (Arising Out Of Ita No. 484/Coch/2023 (Assessment Year: 2016-17)

condoning the delay of 28 days in filing the appeal before the First Appellate Authority. 4. Briefly stated the assessee is a Co-operative Society registered under the Kerala Co-operative Society Act engaged in providing credit facilities to its Members. The assessee had filed its return of income dated 19.10.2016 for the year under consideration declaring gross total income