SHOBHA RAMAKRISHNANA NAIR,ERNAKULAM vs. ITO, WARD 2, ALUVA

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

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2016-17 Shobha Ramakrishnan Nair Karthika Sebipuram Ito Ernakulam Ward-2 Vs. Manjapra So Aluva Kerala 683581 Pan No :Awrpr5406L Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 30.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 22.12.2023 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1059003947(1) For The Ay 2016- 17 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

250 of the Income Tax Act, 1961 (in short “The Act”). 2. The assessee has raised the following grounds of appeal: Shobha Ramakrishnan Nair, Manjapra, Kerala Page 2 of 12 Shobha Ramakrishnan Nair, Manjapra, Kerala Page 3 of 12 Shobha Ramakrishnan Nair, Manjapra, Kerala Page 4 of 12 3. There is a delay of 202 days in filing the appeal

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,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

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

250 of the Act on 01/05/2024 which was also dismissed by the ld. CIT(A)/NFAC, thereafter the assessee filed the present appeal before this Tribunal with a delay of 96 days ITA Nos.408 & 409/Coch/2024 Thrissur District Police Cooperative Society Ltd., Thrissur Page 8 of 19 in both these appeals & accordingly requested to condone the delay of 96 days

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

250 of the Act on 01/05/2024 which was also dismissed by the ld. CIT(A)/NFAC, thereafter the assessee filed the present appeal before this Tribunal with a delay of 96 days ITA Nos.408 & 409/Coch/2024 Thrissur District Police Cooperative Society Ltd., Thrissur Page 8 of 19 in both these appeals & accordingly requested to condone the delay of 96 days

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

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.

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 of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years

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.

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 of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years

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.

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 of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD 1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

section 80P(1) entitling the society for deduction is generated out of the collective disposal of the labour of the appellant societies. 15.The society does not dispute the correctness of the factual finding that toddy is collected from non-members also. Though this was attempted to be explained by the learned counsel by pointing out that there are persons

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD -1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

section 80P(1) entitling the society for deduction is generated out of the collective disposal of the labour of the appellant societies. 15.The society does not dispute the correctness of the factual finding that toddy is collected from non-members also. Though this was attempted to be explained by the learned counsel by pointing out that there are persons

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

250 of\nthe Income Tax Act, 1961 [hereinafter referred to as `the Act']\nwhereby the NFAC had dismissed the appeal preferred by the\nAssessee against the Assessment Order, dated 21/12/2018, passed\nunder Section 143(3) of the Act for the Assessment Year 2016-2017.\nITA No.569/COCH/2025\nWe would first take up ITA No.569/COCH/2025 which is\naccompanied by application seeking condonation

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

250 of I.T Act, 1961 was passed on 24-03-2023. An appeal for the same was to be filed on or before 23- 05-2023 as the appellate order is dated 24-03-2023 and presuming it to have been uploaded on the same day. Being so there is a delay of 25 days in filing this appeal