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

vii) Seventhly, under Section 80P(1)(c), the co-operative societies must be registered either under Co-operative Societies Act, 1912, or a State Act and may be engaged in activities which may be termed as residuary activities i.e. activities not covered by sub-clauses (a) and (b), either independently of or in addition to those activities, then profits

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

vii) Seventhly, under Section 80P(1)(c), the co-operative societies must be registered either under Co-operative Societies Act, 1912, or a State Act and may be engaged in activities which may be termed as residuary activities i.e. activities not covered by sub-clauses (a) and (b), either independently of or in addition to those activities, then profits

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

vii) Seventhly, under Section 80P(1)(c), the co-operative societies must be registered either under Co-operative Societies Act, 1912, or a State Act and may be engaged in activities which may be termed as residuary activities i.e. activities not covered by sub-clauses (a) and (b), either independently of or in addition to those activities, then profits

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

vii) Seventhly, under Section 80P(1)(c), the co-operative societies must be registered either under Co-operative Societies Act, 1912, or a State Act and may be engaged in activities which may be termed as residuary activities i.e. activities not covered by sub-clauses (a) and (b), either independently of or in addition to those activities, then profits

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

vii) Seventhly, under Section 80P(1)(c), the co-operative societies must be registered either under Co-operative Societies Act, 1912, or a State Act and may be engaged in activities which may be termed as residuary activities i.e. activities not covered by sub-clauses (a) and (b), either independently of or in addition to those activities, then profits

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

vii), further restricts the\ntype of society which can avail of the deductions contained in those two\nsub-clauses, unlike any such restrictive language in section 80P(2)(a)(i).\nOnce it is clear that the co-operative society in question is\nproviding credit facilities to its members, the fact that it is\nproviding credit facilities to non-members does

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

vii) Seventhly, under Section 80P(1)(c), the co-operative societies must be registered either under Co-operative Societies Act, 1912, or a State Act and may be engaged in activities which may be termed as residuary activities i.e. activities not covered by sub- clauses (a) and (b), either independently of or in addition to those activities, then profits

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

vii) Seventhly, under Section 80P(1)(c), the co-operative societies must be registered either under Co-operative Societies Act, 1912, or a State Act and may be engaged in activities which may be termed as residuary activities i.e. activities not covered by sub- clauses (a) and (b), either independently of or in addition to those activities, then profits

KAJAMOIDEEN MOHAMMED HASHIM,PALAKKAD vs. ITO, WARD-1, PALAKKAD

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

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Kajamoideen Mohammed Hashim .......... Appellant 8/351 Kadeeja Manzil, Kadamkode Palakkad 678551 [Pan: Auqpm1241F] Vs. The Income Tax Officer, Ward - 1, Palakkad .......... Respondent

delay is condoned and the appeal is admitted for adjudication. 7. On perusal of the order of the CIT(A), I find that the CIT(A) had dismissed the appeal filed by the assessee without adverting to the grounds of appeal and the statement of facts filed before him. In the grounds of appeal it is pleaded that provisions

SHRI. JAMES KOCHAPPU KOLENCHERY,CANADA vs. ACIT, INTERNATIONAL TAXATION, TRIVANDRUM

In the result, the assessee’s appeal is dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Dasjames Kochapu Kolenchery Asst. Cit, International 563, Lombarde Ave Oshawa Taxation, Vs. Ontario, Canada Lij8Hs 999999 Thiruvananthapuram [Pan:Ekjpk3818P] (Appellant) (Respondent) Assessee By: Smt. Divya Ravindran, Advocate Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 16.10.2023 Date Of Pronouncement: 30.10.2023 O R D E R Per Sanjay Arora, Am This Is An Appeal Directed Against The Order Dated 13.05.2022 By The Commissioner Of Income Tax (Appeals)-12, Bangalore [Cit(A)], Dismissing The Assessee’S Appeal Contesting His Appeal Against Order Under Section 144 Of The Income Tax Act, 1961 (‘The Act’) Dated 28.12.2019 For Assessment Year (Ay) 2017-18. 2. At The Outset, It Is Observed That The Appeal Is Delayed By 27 Days. As Explained In The Condonation Petition, Submitted Along With, In The Form Of An Affidavit By Shri Tony V.J., The Assessee’S, A Resident Of Canada, Constituted Attorney, The Impugned Order Was Received By The Assessee In Canada Only On 17.6.2022, Whereupon The Power Of Attorney Was Executed & The Papers Sent To India, Entailing Time & Which Led To The Delay In Preparation Of Appeal Papers & Filing Them. The Same Is Found Reasonable & Fairly Not Objected To By Smt. Devi, The Learned Sr. D.R. Hearing In The Matter Was Accordingly Proceeded With.

section 144 of the Income Tax Act, 1961 (‘the Act’) dated 28.12.2019 for Assessment Year (AY) 2017-18. 2. At the outset, it is observed that the appeal is delayed by 27 days. As explained in the condonation petition, submitted along with, in the form of an affidavit by Shri Tony V.J., the assessee’s, a resident of Canada, constituted

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME TAX, KOCHI, KOCHI

In the result, the appeals filed by the assessee stand partly allowed

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

2. Brief facts of the case are that the appellant is a partnership firm engaged in the business of execution of contracts. The appellant firm had not filed return of income under the provisions of section 139(1) of the Income Tax Act, 1961 (the Act). The Commissioner of Income Tax, Cochi (hereinafter called "the AO") based on the information

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME-TAX, KOCHI, KOCHI

In the result, the appeals filed by the assessee stand partly allowed

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

2. Brief facts of the case are that the appellant is a partnership firm engaged in the business of execution of contracts. The appellant firm had not filed return of income under the provisions of section 139(1) of the Income Tax Act, 1961 (the Act). The Commissioner of Income Tax, Cochi (hereinafter called "the AO") based on the information