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

P.K YOOSUF ,THRISSUR vs. THE JCIT RANGE 2 , THRISSUR

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year - 2017-2018 Shri P.K. Yoosuf, Thrissur – 680 703 Pan Afipy1654F C/O. M/S. Arikkat Vijayan Joint Commissioner Of Menon Associates, Vs. Income Tax, Range-2, Advocates, “Pratibha” Thrissur. North Railway Station Road, Ernakulam, Kochi-18. Kerala. (Appellant) (Respondent) Assessee By : Ms. Krishna K. Advocate Revenue By : Smt. V. Swarnalatha, Sr. Dr Date Of Hearing : 22.08.2024 Date Of Pronouncement : 07.11.2024 Order Per Bench : This Assessee’S Appeal, For The Assessment Year 2017-2018, Arise Against The Order Of The Learned Cit(A)- Nfac Vide Din & Order No.Itba/Nfac/S/250/2022- 23/1044931801(1) Dated 25.08.2022, In Proceedings U/S.271D Of The Income-Tax Act, 1961; In Short “The Act”.

Delay of 218 days in filing the instant appeal is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice. 3. It emerges during the course of hearing

THE KALPETTA SERVICE CO-OPERATIVE BANK LTD,KALPETTA vs. THE ITO, WARD 1, KALPETTA

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm

sections 271D and 271E of the Income-tax Act, 1961 (the Act), levied for assessment year (AY) 2015-2016, vide separate order dated 26.072917, dated 26.03.2022, by the Commissioner of Income-tax (Appeals), Income Tax Department [CIT(A)] vide, again, separate orders of even date (17.05.2022). The facts and circumstances of the case being the same, the appeals were heard

THE KALPETTA SERVICE CO-OPERATIVE BANK LTD,KALPETTA vs. THE ITO, WARD 1, KALPETTA

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm

sections 271D and 271E of the Income-tax Act, 1961 (the Act), levied for assessment year (AY) 2015-2016, vide separate order dated 26.072917, dated 26.03.2022, by the Commissioner of Income-tax (Appeals), Income Tax Department [CIT(A)] vide, again, separate orders of even date (17.05.2022). The facts and circumstances of the case being the same, the appeals were heard

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

condone the delay in filing the appeal and proceed to dispose of the appeal of the assessee on merits. 4. When the appeal was posted for hearing on 12.10.2020 a person claiming to be Shri T.C. Vinod, Secretary of the assessee Co-operative bank participated in the video hearing. He was directed to file his authorisation for representing the appeal

PALGHAT FINE ARTS SOCIETY,PALAKKAD vs. JCIT PALAKKAD RANGE, PALAKKAD

In the result, the appeals are allowed

Bench: Shri Sanjay Arora, Am & Ms.Kavitha Rajagopal, Jm

sections 271D and 271E of the Income-tax Act, 1961 (the Act), for assessment year (AY) 2012-2013, vide, again, separate orders of even date (25.09.2015). The 24-day delay in filing the appeals being suitably explained, the same was condoned