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

32. In the case of Pundlik Jalam Patil (D) by LRs. v. Executive Engineer, Jalgaon Medium Project & others, (2008) 17 SCC 448, this Court held as follows: “19. In Ajit Singh Thakur Singh v. State of Gujarat [(1981) 1 SCC 495 : 1981 SCC (Cri) 184] this Court observed: (SCC p. 497, para 6) “6. … it is true that a party

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

32. In the case of Pundlik Jalam Patil (D) by LRs. v. Executive Engineer, Jalgaon Medium Project & others, (2008) 17 SCC 448, this Court held as follows: “19. In Ajit Singh Thakur Singh v. State of Gujarat [(1981) 1 SCC 495 : 1981 SCC (Cri) 184] this Court observed: (SCC p. 497, para 6) “6. … it is true that a party

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

32. In the case of Pundlik Jalam Patil (D) by LRs. v. Executive Engineer, Jalgaon Medium Project & others, (2008) 17 SCC 448, this Court held as follows: “19. In Ajit Singh Thakur Singh v. State of Gujarat [(1981) 1 SCC 495 : 1981 SCC (Cri) 184] this Court observed: (SCC p. 497, para 6) “6. … it is true that a party

M/S.KOVILAKAM HOTEL P LTD,THRISSUR vs. THE ACIT,, THRISSUR

In the result, the appeal of the assessee is allowed

Bench: Shri George George K.

condone the delay of 27 days in filing the appeal and proceed to dispose off the appeal on merits. 3. The solitary issue that is raised in this appeal is whether the CIT(A) is justified in confirming the action of the Assessing Officer in treating the sum of Rs.60,25,240/- as capital expenditure. 4. Briefly stated, the facts

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

condone the delay in filing the present appeal and proceeded to adjudicated the following grounds of appeal raised by the Assessee: - *"1. This is an Appeal by the assessee against the assessment order passed u/s 143(3) by the Ld. AO on 21/12/2018 and disallowed the deduction u/s 80 P. The appellant Avinissery Service Co-operative Bank Limited

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

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

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

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

32,490 3 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. 6. Aggrieved, the assessee preferred appeals before the first appellate authority. There was delay in filing appeals before the CIT(A). The CIT(A) dismissed the appeals on delay as well as on merits. The CIT(A), while dismissing the case on merits, relied on the judgment

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

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

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

32,490 3 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. 6. Aggrieved, the assessee preferred appeals before the first appellate authority. There was delay in filing appeals before the CIT(A). The CIT(A) dismissed the appeals on delay as well as on merits. The CIT(A), while dismissing the case on merits, relied on the judgment

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS),, KOZHIKODE

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

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

32,490 3 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. 6. Aggrieved, the assessee preferred appeals before the first appellate authority. There was delay in filing appeals before the CIT(A). The CIT(A) dismissed the appeals on delay as well as on merits. The CIT(A), while dismissing the case on merits, relied on the judgment

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

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

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

32,490 3 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. 6. Aggrieved, the assessee preferred appeals before the first appellate authority. There was delay in filing appeals before the CIT(A). The CIT(A) dismissed the appeals on delay as well as on merits. The CIT(A), while dismissing the case on merits, relied on the judgment

MARINE BUSINESS ASSOCIATES,KANNUR vs. ITO, KANNUR

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

delay is condoned and the appeal is admitted for adjudication. 4. Brief facts of the case are that the assessee filed return of income declaring total income of Rs.37,690 and thereafter the case was selected for scrutiny and the AO determined the income at Rs.6,06,500 by making addition under the head underreporting of closing stock

THE ACIT,CIR-1(1),, TRIVANDRUM vs. M/S.US TECHNOLOGY INTERNATIONAL P. LTD, TRIVANDRUM

In the result, both appeal of the Revenue and the Cross Objection of the

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

delay of 496 days in filing the appeal is condoned and the appeal is admitted for adjudication. 3. The Revenue has raised the following grounds of appeal: 1. The order of the learned Commissioner of Income-tax(Appeals), Thiruvananthapuram, in so far as on the points mentioned below are con concerned, is opposed to law on the facts and circumstances

M/S THURAYUR SERVICE CO -OP BANK LTD,KOZHIKODE vs. THE ITO WARD 2(1), KOZHIKODE

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

ii) Secondly, for purposes of eligibility for deduction, the assessee must be a “co-operative society”. iii) Thirdly, the gross total income must include income that is referred to in sub-section (2). iv) Fourthly, sub-clause (2)(a)(i) speaks of a co-operative society being “engaged in”, inter alia, carrying on the business of banking or providing credit

M/S THURAYUR SERVICE CO -OP BANK LTD,KOZHIKODE vs. THE ITO WARD 2(1), KOZHIKODE

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

ii) Secondly, for purposes of eligibility for deduction, the assessee must be a “co-operative society”. iii) Thirdly, the gross total income must include income that is referred to in sub-section (2). iv) Fourthly, sub-clause (2)(a)(i) speaks of a co-operative society being “engaged in”, inter alia, carrying on the business of banking or providing credit

M/S.MARYMATHA SCHOOL TRUST,COCHIN vs. THE ITO(EXEMPTION), COCHIN

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.285/Coch/2017 Assessment Year : 2012-13 M/S. Mary Matha School Trust, Vs. The Income Tax Officer Thrikkakara P.O. (Exemption), Kochi. Kochi-682 021. [Pan:Aabtm 0241L]

condone the delay of 24 days in filing the appeal and admit the appeal. 3. The assessee has raised the following ground of appeal: 1. The learned Commissioner ought to have convinced with the fact that depreciation is an allowable application of income u/s. 11, as the amendment is prospective in nature and effective from assessment year

THE JTCIT(OSD), CALICUT vs. M/S. CHATHAMKULAM PROJECTS & DEVELOPERS P. LTD, PALAKKAD

In the result, both the appeal filed by Revenue as well as the Cross Objection

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

condone the delay of 17 days and admit the cross objection. The cross objection filed by the assessee is only supportive of the CIT(A) order. 2. The Revenue has raised the following grounds: 1) The ld. CIT(A) erred in deleting the addition of Rs. 1,30,48,402/- made on account of unexplained net worth of the assessee