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 KASARGOD DISTRICT POSTAL EMPLOYEES CO-OPERATIVE SOCIETY LIMITED,KASARGOD vs. ITO, WARD 1 & TPS, KASARGOD

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

Bench: Shri Inturi Rama Rao

97,340. The said return of income was processed by the 2 ITA No.63/Coch/2025. The Kasargod District Postal Employees Co-op Society Ltd. Assessing Officer (“the AO” hereinafter) u/s.143(1) vide intimation dated 24.02.2024 denying deduction u/s.80P on the ground that the return of income was filed belatedly, placing reliance of the provisions of section 80AC

NITTA GELATIN INDIA LIMITED,KOCHI vs. DCIT, CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, both the appeals of the assessee stand allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Nitta Gelatin India Limited ..….……….Appellant 50/1002, Sbt Avenue, Panampilly Nagar, Kochi Kerala – 682036 [Pan:Aabck1582H] Vs. Dcit, Corporate Circle 2(1) , Kochi ..….……….Respondent

condone the delay in both cases. ITA No. 258/Kochi/2025 – A.Y. 2012–13 3. In the present case the assessee originally filed a return of income declaring a loss of Rs.12,19,08,737, and subsequently filed a revised return with a loss of Rs.2,77,97,330. The assessment was completed under Section

NITTA GELATIN INDIA LIMITED,KOCHI vs. CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, both the appeals of the assessee stand allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Nitta Gelatin India Limited ..….……….Appellant 50/1002, Sbt Avenue, Panampilly Nagar, Kochi Kerala – 682036 [Pan:Aabck1582H] Vs. Dcit, Corporate Circle 2(1) , Kochi ..….……….Respondent

condone the delay in both cases. ITA No. 258/Kochi/2025 – A.Y. 2012–13 3. In the present case the assessee originally filed a return of income declaring a loss of Rs.12,19,08,737, and subsequently filed a revised return with a loss of Rs.2,77,97,330. The assessment was completed under Section

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

97 days in filing these appeals. The assessee has filed a petition for condonation of delay. The learned AR has also filed affidavit stating that the delay in ITA No.386-389/Coch/2018 2 M/s.Alleppey District Co-op.Bank Ltd. filing the appeal has occurred as he was suffering from back ailment. The learned AR has also filed a medical certificate of Sree Ramakrishna Pharmacy

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

97 days in filing these appeals. The assessee has filed a petition for condonation of delay. The learned AR has also filed affidavit stating that the delay in ITA No.386-389/Coch/2018 2 M/s.Alleppey District Co-op.Bank Ltd. filing the appeal has occurred as he was suffering from back ailment. The learned AR has also filed a medical certificate of Sree Ramakrishna Pharmacy

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

97 days in filing these appeals. The assessee has filed a petition for condonation of delay. The learned AR has also filed affidavit stating that the delay in ITA No.386-389/Coch/2018 2 M/s.Alleppey District Co-op.Bank Ltd. filing the appeal has occurred as he was suffering from back ailment. The learned AR has also filed a medical certificate of Sree Ramakrishna Pharmacy

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

97 days in filing these appeals. The assessee has filed a petition for condonation of delay. The learned AR has also filed affidavit stating that the delay in ITA No.386-389/Coch/2018 2 M/s.Alleppey District Co-op.Bank Ltd. filing the appeal has occurred as he was suffering from back ailment. The learned AR has also filed a medical certificate of Sree Ramakrishna Pharmacy

MUBAISE PARAYIL,IRITTY vs. INCOME TAX OFFICER, WARD 3, KANNUR, KANNUR

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

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

delay of 70 days is condoned, and the appeal is admitted for adjudication. 3. Brief Facts of the Case are that the assessee did not file its return of income for the A.Y 2018-19.The Assessing Officer (AO) initiated I.T.A. No.383/COCH/2025 Mubaise Parayil reassessment proceedings under section 147 of the Income-tax Act, 1961, by issuing a notice under section

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

RAJU JOSEPH VAYALAT,ERNAKULAM vs. ITO, WARD-2(5), KOCHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

97,266.The assessment was completed under Section 143(3) on 28.12.2016, determining total income at Rs. 2,54,33,349. 3. Aggrieved by the above order, the assessee preferred appeal before the ld. CIT(A). However, he failed to substantiate his claims or produce documentary evidence either regarding the unexplained credits or the cost of improvement

M/S.KATTAKODE SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay and proceed to dispose of the same on merits. 3. The brief facts of the case are as follow: The assessees are a co-operative societies registered under the Kerala Co-operative Societies Act, 1969. For the assessment years under consideration, the returns of income were filed declaring income of Rs.Nil, after claiming deduction

M/S.MALAYINKIL SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO,, TRIVANDRUM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay and proceed to dispose of the same on merits. 3. The brief facts of the case are as follow: The assessees are a co-operative societies registered under the Kerala Co-operative Societies Act, 1969. For the assessment years under consideration, the returns of income were filed declaring income of Rs.Nil, after claiming deduction

SUD CHEMIE INDIA PRIVATE LIMITED,ALUVA vs. DCIT, CORPORATE CIRCLE 2(1), ERNAKULAM

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

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

condone the delay of 21 days and proceed to dispose of the same on merits. 3. The grounds raised read as follows: “1. The order passed by the learned Commissioner of Appeals (CIT-A), NFAC to the extent appealed against is against law, equity and justice. 2. The Learned CIT -A grossly erred in partially confirming the disallowance u/s.14A, r.w.r

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

condoned delay and dismissed the SLP." 14.1 Further, the question whether dismissal of SLP amounts to laying down law in respect of the issue disputed under SLP, has been considered by the ITAT in the case of Moradabad Development Authority, 89 taxmann.com 263 and it was held as under: 7 M/s. Extraweave Pvt. Ltd. "4 ... …. Further, it is a settled

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

SREE PAZHANCHIRA DEVI TEMPLE,TRIVANDRUM vs. ASSESSING OFFICER, EXEMPTION WARD, TVM

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

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2013-14 Sree Pazhanchira Devi Temple Trust .......... Appellant Poonthura P.O., Ambalathara Thiruvananthapuram 695026 [Pan: Aamts1272L] Vs. Ito (Exemption), Thiruvananthapuram ......... Respondent Assessee By: Shri R. Krishnan, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025

section 13891) of the Income Tax Act, 1961 (the Act) was filed by the appellant for the assessment year under consideration. Based on the information that the appellant made cash deposits in the bank 2 Sree Pazhanchira Devi Temple Trust account aggregating to Rs. 97,83,772/- the AO formed an opinion that income escaped assessment to tax. Accordingly, issued

AJIT ASSOCIATES PRIVATE LIMITED,ERNAKULAM vs. JCIT, CORPORATE RANGE - 1, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’) dated 18.3.2015 and 29.3.2014 for assessment year (AY) 2007-2008, respectively. The background facts of both the cases being same, these are heard together, and are being disposed of pera common, consolidated order for the sake of convenience. ITA Nos.870& 884 /Coch/2022 (AY 2007-08) Ajit