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

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

2(c) of the BR Act, 1949 on obtaining licence under Section 22 of the said Act. Conclusion: In the instant case, although the appellant society is an apex cooperative society within the meaning of the State Act, 1984, it is not a co-operative bank within the meaning of Section 5(b) read with Section 56

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

2(c) of the BR Act, 1949 on obtaining licence under Section 22 of the said Act. Conclusion: In the instant case, although the appellant society is an apex cooperative society within the meaning of the State Act, 1984, it is not a co-operative bank within the meaning of Section 5(b) read with Section 56

M/S CHIRAYINKEEZHU SERVICE CO-OPERATIVE BANK,CHIRAYINKEEZHU vs. ITO, WARD-2(5), TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

2(c) of the BR Act, 1949 on obtaining licence under Section 22 of the said Act. Conclusion: In the instant case, although the appellant society is an apex cooperative society within the meaning of the State Act, 1984, it is not a co-operative bank within the meaning of Section 5(b) read with Section 56

M/S KOTTAYAM SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

2(c) of the BR Act, 1949 on obtaining licence under Section 22 of the said Act. Conclusion: In the instant case, although the appellant society is an apex cooperative society within the meaning of the State Act, 1984, it is not a co-operative bank within the meaning of Section 5(b) read with Section 56

M/S KOTTAYAM SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

2(c) of the BR Act, 1949 on obtaining licence under Section 22 of the said Act. Conclusion: In the instant case, although the appellant society is an apex cooperative society within the meaning of the State Act, 1984, it is not a co-operative bank within the meaning of Section 5(b) read with Section 56

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

VILAVATTAM SERVICE CO-OP BANK LTD NO 337,THRISSUR vs. ITO WARD 2(3), THRISSUR

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

2(c) of the BR Act, 1949 on obtaining licence under Section 22 of the said Act. Conclusion: In the instant case, although the appellant society is an apex cooperative society within the meaning of the State Act, 1984, it is not a co-operative bank within the meaning of Section 5(b) read with Section 56

VILAVATTAM SERVICE CO-OP BANK LTD NO 337,THRISSUR vs. ITO WARD 2(3), THRISSUR

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

2(c) of the BR Act, 1949 on obtaining licence under Section 22 of the said Act. Conclusion: In the instant case, although the appellant society is an apex cooperative society within the meaning of the State Act, 1984, it is not a co-operative bank within the meaning of Section 5(b) read with Section 56

EDAVILANGU SERVICE CO-OPERATIVE BANK NO 3468,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

condone the delay in filing the appeals. 4. The brief facts of the case are that the assessee is a credit society providing credit facilities to its members. The assessee filed their return of income on 07/12/2018 declaring a Nil income and claimed the deduction u/s. 80P(2) of the Act. Thereafter the case was selected for complete scrutiny

EDAVILANGU SERVICE CO-OPERATIVE BANK LTD NO 3468,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

condone the delay in filing the appeals. 4. The brief facts of the case are that the assessee is a credit society providing credit facilities to its members. The assessee filed their return of income on 07/12/2018 declaring a Nil income and claimed the deduction u/s. 80P(2) of the Act. Thereafter the case was selected for complete scrutiny

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

condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee

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

condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee

MANNAM SERVICE CO-OPERATIVE BANK LTD,ERNAKULAM vs. ITO, ERNAKULAM

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condonation petition accompanied by an Affidavit of the Secretary of the assessee, explaining the reasons for the delay. 3. The brief facts as coming out from the orders of the authorities below are like this, that the assessee is a co- 2 ITA No.667/Coch/2024. Mannam SC.B Limited. operative society filed its return of income for the impugned assessment year

M/S BEN RUBBERS,ERNAKULAM vs. INCOME TAX OFFICER,WARD -1 , ALUVA

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

Bench: Shri George George K. & Ms. Padmavathy S.M/S. Ben Rubbers Vs The Income Tax Officer Cheenikuzhi Ward - 1 North Mazhuvannur R.S. Road, Aluva 683101 Ernakulam Dist. 686689 Pan – Aagfb6859G (Appellant) (Respondent) Assessee By: Shri Pratheesh Paul M., Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 03.03.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A)/Nfac, Delhi Dated 17.06.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2009-10. 2. There Is A Delay Of 9 Days In Filing This Appeal. The Assessee Has Filed A Petition For Condonation Of Delay. On Perusal Of The Petition For Condonation We Find That The Delay Cannot Be Attributed To Any Latches On The Part Of The Assessee & There Is Sufficient Cause To Condone The Delay. Therefore, We Condone The Delay & Proceed To Dispose Off This Appeal On Merits.

condone the delay and proceed to dispose off this appeal on merits. 3. The brief facts of the case as follows: - 2 M/s. Ben Rubbers The assessee is a firm. For AY 2009-10 return of income was filed on 30.09.2009 declaring total income of Rs. 2,56,080/-. The assessment was selected for scrutiny and notice under Section

INDITRADE BUSINESS CONSULTANTS LIMITED,ERNAKULAM vs. DCIT, CORPORATE CIRCLE 1(1), KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”], for the assessment year 2018-19. 2. The present appeal is delayed by 56 days. Along with the appeal, the assessee has filed an application seeking condonation

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

section 10A(5) of the Income-tax Act stipulates that the deduction u/s. 10A shall not be admissible 2 I.T(TP).A. No. 514Coch/2019 & C.O. No.47/Coch/2019 unless the assessee furnished Form No. 56F alongwith the return of income, by which the tax effect is Rs.14,56,56,499/-. Hence, vide this order in C. No. 404/J/8/2018 dated 17/04/2018, the Principal

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