M/S OLAVANNA SERVICE CO-OP BANK,KOZHIKODE vs. THE ITO WARD 2(3), KOZHIKODE

In the result, all the appealsare allowed

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return

THACHANATTUKARA FARMERS PRODUCERS COMPANY,PALAKKAD vs. ITO WARD 1, PALAKKAD

In the result, all the appealsare allowed

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return

KOLLAD SERVICE CO-OP BANK LTD,KOTTAYAM vs. ITO WARD 2 , KOTTAYAM

In the result, all the appealsare allowed

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return

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

disallowing the deduction under Section 80P.\n7.\nThat the Ld. AO has primarily disallowed deduction by taking\nin to the proportion

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. ITO, WARD 2(1),THRISSUR, THRISSUR

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

disallowing the deduction under Section 80P. 7. That the Ld. AO has primarily disallowed deduction by taking in to the proportion

SUD CHEMIE INDIA PRIVATE LIMITED,ERNAKULAM vs. DCIT, CORPORATE CIR 2(1),KOCHI, ERNAKULAM

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

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

disallowance claim for deduction u/s. 35(2AB) of the Act of Rs. 19,74,30,996/- and the disallowance of subscription

THE VELIYANAD CO-OPERATIVE SOCIETY LIMITED NO 29,VELIYANAD vs. INCOME TAX OFFICER, CORPORATE WARD 2(1), KOCHI, ERNAKULAM

In the result, the appeal filed by the assessee stands dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2020-21 Veliyanad Co-Operative Society Ltd. .......... Appellant 14A, Arakunnam Veliyanad B.O. Edakkattuavyal, Ernakulam 682303 [Pan: Aacat9073F] Vs. Ito, Corporate Ward (2(1), Kochi ......... Respondent Assessee By: Shri Amaljith P.J., Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 03.11.2025 Date Of Pronouncement: 06.11.2025

disallowance of deduction u/s. 80P as well as disallowance of contingency expenses. 5. We do not find any merit in the grounds

VISWANATHAN KRISHNAKUMAR,ALUVA vs. INCOME TAX OFFICER, ALUVA

In the result, the appeal of the assessee bearing ITA No

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee. Being aggrieved, the assessee has filed the appeal before the Tribunal.

Disallowance of deduction u/s 24(b) Rs. 1,70,000/- 2. Disallowance of deduction u/s 80C Rs. 1,11,276/- 3. Disallowance

THE KOZHIPPARA SERVICE COOP BANK LIMITED,KOZHIPPARA vs. ITO, WARD-5, PALAKKAD

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

deduction of sec.80P(2)(a)(i) of the Act and the CPC has erred in disallowing this deduction without providing

PLANT LIPIDS (P) LTD.,KADAYIRUPPU vs. DCIT , CORPORATE CIRCLE-2(1), KOCHI

In the result appeal filed by assessee stands allowed

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2020-21 Plant Lipids (P) Ltd. Kadayiruppu Po Kolenchery Dcit, Vs. Kerala 682 311 Corporate Circle-2(1) Kochi Pan No : Aabcp6061C Appellant Respondent Appellant By : Shri Thomson Thomas, A.R. Respondent By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 20.02.2025 Date Of Pronouncement : 19.05.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ao, Assessment Unit, Income Tax Department Dated 19.6.2024 Vide Din No.Itba/Ast/S/143(3)/2024- 25/1065876641(1) For The Ay 2020-21 Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (In Short “The Act”). 2. The Assessee Has Raised Following Grounds Of Appeal: Plant Lipids (P) Ltd., Kolencherry, Kerala Page 2 Of 8

Disallowance of deduction u/s 80G in respect of donations made to eligible entities out of CSR Funds – Rs.49,34,550/- Plant

MANNAM SERVICE CO OPERATIVE BANK LIMITED E 277,MANNAM vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, ALUVA

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2020-21

disallowed the claim of deduction on account of any other amount allowable as deduction. As against the said order, the assessee

KOZHIKODE TALUK KALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM,KOZHIKODE vs. THE ASSISTANT COMMISSIONER, CIRCLE -1(1) & TPS, KOZHIKODE

In the result, the appeal is allowed for statistical purposes

Bench: Shri Inturi Rama Raokozhikode Taluk Kalluchethu Dcit, Circle -1(1) & Tps Vyavasaya Tozhilali Shhakarana Kozhikode Sangam, 36/1871-1874 Vs. T. Ayyapan Smaraka Mandiram Anni Hall Road, Kozhikode 673002 [Pan: Aacak9045Q] (Appellant) (Respondent)

deduction u/s. 80P(2)(i)(a) of the Income Tax Act, 1961 (the Act) at Rs. 1,57,445/- . The said return of income was processed u/s. 143(1) of the Act vide intimation dated 14.03.2020 disallowing

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

disallowing of section 40(a)(ia) deduction. The disallowance of Section 40(a)(ia) of the Act was done on the ground

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

disallowing of section 40(a)(ia) deduction. The disallowance of Section 40(a)(ia) of the Act was done on the ground

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

disallowing of section 40(a)(ia) deduction. The disallowance of Section 40(a)(ia) of the Act was done on the ground

VISWANATHAN KRISHNAKUMAR,ALUVA vs. INCOME TAX OFFICER-WARD(2), ALUVA

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

Bench: Shri Inturi Rama Rao, Am

disallowance of deduction u/s. 24(b) of Rs. 2,00,000/-, disallowance of deduction u/s. 80C of Rs. 69,659/-, disallowance

VISWANATHAN KRISHNAKUMAR,ALUVA vs. INCOME TAX OFFICER -WARD(2), ALUVA

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

Bench: Shri Inturi Rama Rao, Am

disallowance of deduction u/s. 24(b) of Rs. 2,00,000/-, disallowance of deduction u/s. 80C of Rs. 69,659/-, disallowance

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -2, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

disallowed the claim for deduction u/s. 80P after making several disallowances. The AO assessed income of Rs. 94,66,941/- under

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -5, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

disallowed the claim for deduction u/s. 80P after making several disallowances. The AO assessed income of Rs. 94,66,941/- under