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

31. In the case of Lanka Venkateswarlu (D) by LRs v. State of Andhra Pradesh & others, (2011) 4 SCC 363, this Court made the following observations: “20. In N. Balakrishnan, [(1998) 7 SCC 123] this Court again reiterated the principle that: (SCC p. 127, para 11) “11. Rules of limitation are not meant to destroy the rights of parties. They

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

31. In the case of Lanka Venkateswarlu (D) by LRs v. State of Andhra Pradesh & others, (2011) 4 SCC 363, this Court made the following observations: “20. In N. Balakrishnan, [(1998) 7 SCC 123] this Court again reiterated the principle that: (SCC p. 127, para 11) “11. Rules of limitation are not meant to destroy the rights of parties. They

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

31. In the case of Lanka Venkateswarlu (D) by LRs v. State of Andhra Pradesh & others, (2011) 4 SCC 363, this Court made the following observations: “20. In N. Balakrishnan, [(1998) 7 SCC 123] this Court again reiterated the principle that: (SCC p. 127, para 11) “11. Rules of limitation are not meant to destroy the rights of parties. They

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

31,240 2013-2014 Q3 34,640 2014-2015 Q1 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

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

31,240 2013-2014 Q3 34,640 2014-2015 Q1 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

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

31,240 2013-2014 Q3 34,640 2014-2015 Q1 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

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

31,240 2013-2014 Q3 34,640 2014-2015 Q1 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

CHRIST THE KING CHURCH,KOCHI vs. CIT(EXEMPTION), KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

31 days, in the interest of justice, we are condoning the said delay and proceeded to decide the appeal on merits. 3. The brief facts of the case are that the assessee is a public religious trust and they obtained the provisional registration on 27/05/2021. Thereafter they applied for permanent registration and also enclosed the necessary documents along with

INFANT JESUS CHURCH,KOCHI vs. CIT(EXEMPTION), ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

31 days, in the interest of justice, we are condoning the said delay and proceeded to decide the appeal on merits. Page 3 of 5 4. The brief facts of the case are that the assessee is a public religious trust and they obtained the provisional registration on 27.05.2021. Thereafter they applied for permanent registration and also enclosed the necessary

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

THE NEERIKODE SERVICE CO-OP BANK LIMITED NO 1682,NEERICODE vs. ITO WARD 3, ALUVA

In the result, the appeals filed by the assessee are dismissed as not maintainable, and the stay applications dismissed as infructuous

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 5 of the Limitation Act have to receive liberal construction, but the court cannot ignore the fact that where an appeal gets barred by time, a definite right accrues to the opposite party and such right should not be taken away in a routine manner without disclosure of good and a sufficient cause for con donation of delay

SHEEJAMOL SAINABABEEVI ALIYARUKUNJU,TRIVANDRUM vs. THE INCOME TAX OFFICER, WARD 1(3), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infrutuous

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

Section 143(3) of the Income Tax Act, by make an addition of Rs 76,74,400 to the total income as the alleged unexplained investment in the residential building. Hence this appeal” 3. The assessee also filed a condonation application to condone the delay of 31

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

condone the delay and treat the return as valid , even if the said defect is not rectified within the period stipulated by AO in its notice u/s 139(9) of the 1961 Act, but the said defect stood rectified before assessment is completed. It is admitted position that the AO did not issue any such notice

NEW COCHIN REAL ESTATE DEVELOPERS,KOCHI vs. DCIT, CENTRAL CIRCLE 1, KOCHI

The appeal is dismissed both on the grounds of delay and latches and also as defective appeal

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

section 139(1) of the Income Tax Act, 1961 (the Act) was filed by the assessee. The AO conducted survey operations u/s. 133A of the Act, wherein certain incriminating material was stated to have been found. Accordingly, a notice u/s. 148 of the Act was issued on 01.04.2009. In response to the notice the appellant filed return of income

NEW COCHIN REAL ESTATE DEVELOPERS,KOCHI vs. DCIT, CENTRAL CIRCLE 1, KOCHI

The appeal is dismissed both on the grounds of delay and latches and also as defective appeal

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

section 139(1) of the Income Tax Act, 1961 (the Act) was filed by the assessee. The AO conducted survey operations u/s. 133A of the Act, wherein certain incriminating material was stated to have been found. Accordingly, a notice u/s. 148 of the Act was issued on 01.04.2009. In response to the notice the appellant filed return of income

PAVANA MANUEL XAVIER,ERNAKULAM vs. ITO, CORPORATE WARD 2(3), KOCHI

In the result, the appeal filed by the assessee stands partly\nallowed for statistical purposes

condone the delay and admit the\nappeal for adjudication.\n6. At the outset, I find that the NFAC issued notices through\nITBA portal, with remained uncomplied with. In my considered\nopinion, it is not a valid method and manner of service of notice as\nspecified under the provisions of section 282(1) of the Income-tax\nAct

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