M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

natural justice. Ground No.4 - Erroneous disallowance of reimbursement of expenses under section 40(a)(ia) 4.1 On the facts and in the circumstances

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

natural justice. Ground No.4 - Erroneous disallowance of reimbursement of expenses under section 40(a)(ia) 4.1 On the facts and in the circumstances

THE MARADY SERVICE CO-OP BANK LIMITED ,KOCHI vs. ITO WARD 1, THODUPUZHA

In the result, the appeal file by the assessee is allowed for statistical purpose and

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm & Stay Application No. 68/Coch/2022 (Arising Out Of Ita No.931/Coch/2022) (Assessment Year: 2011-12) The Marady Service Co-Op. Bank Ito Ward 1, Limited Temple Bypass Road, Thodupuzha, No. E-57, South Marady Po, Kerala-676 10 Vs. Muattupuzha, Ernakulam, Kerala-686 673 Pan/Gir No. Aacat 5248 C (Assessee) (Respondent) : Assessee By : None Respondent By : Smt. J M. Jamuna Devi Date Of Hearing : 14.03.2024 Date Of Pronouncement : 30.04.2024 O R D E R Per Kavitha Rajagopal, J M:

natural justice and on the disallowances of deduction u/s. 80P of the Act. The assessee has also challenged the reopening

SRI. V. M. ANSARI,KOTTAYAM vs. THE ACIT, KOTTAYAM

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

natural justice. 4. Additions made in the Assessment Order are the following: i) Disallowed the claim of Rs.1,23,143/- being

CSB BANK LTD.,THRISSUR vs. DCIT CIRCLE 1(1) & TPS THRISSUR, THRISSUR

In the result, both the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

disallowed after due verification of amount involved in it. 2) To ascertain the tax liability in respect of provision for frauds after verifying the facts that the amount stated against provision towards NPA/Write off amounting to Rs.217.89 crores includes provision for fraud amounting to Rs.3,00,57,799/-. ITA Nos.84/Coch/2021 & CSB Bank Ltd., Thrissur Page 6 of 15 2.6 Regarding

CSB BANK LTD ( FORMERLY THE CATHOLIC SRIAN BANK LTD,THRISSUR vs. THE PR CIT, KOZHIKKODE

In the result, both the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

disallowed after due verification of amount involved in it. 2) To ascertain the tax liability in respect of provision for frauds after verifying the facts that the amount stated against provision towards NPA/Write off amounting to Rs.217.89 crores includes provision for fraud amounting to Rs.3,00,57,799/-. ITA Nos.84/Coch/2021 & CSB Bank Ltd., Thrissur Page 6 of 15 2.6 Regarding

INCOME TAX OFFICER, IDUKKI vs. MARAYOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 2022, IDUKKI

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

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2018-19 The Income Tax Officer .......... Appellant First Floor, Mahima Owers, Temple Bypass Road, Thodupuzha, Idukki 685585 [Pan: Aacam0362Q] Vs. Marayoor Service Co-Op. Bank Ltd. .......... Respondent Munnar-Udumalpet Road, Marayoor Keezhanthoor, Iddukki 685620 Appellant By: Shri Omanakuttan, Sr. D.R. Respondent By: Shri Ramesh Cherian, Advocate Date Of Hearing: 17.03.2025 Date Of Pronouncement: 14.05.2025

disallowance of claim for deduction made in Schedule-BP by holding that no plausible reasons were offered by the AO while making the above additions. 3 Marayoor Service Co-operative Bank Ltd. 4. Being aggrieved, the Revenue is in appeal before us in the present appeal challenging the correctness of the order passed by the CIT(A). 5. The learned

ACIT, TRICHUR vs. M/S. ATLAS JEWELLERY INDIA LTD, DELHI

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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

Disallowance of exchange loss Rs. 1,21,80,715 10. Exports below cost Rs. 3,73,10,429 11. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order deleted the addition made u/s. 40(a)(i)(a) as the services were rendered outside India, TDS is not applicable. The Atlas Jewellery India

ACIT, TRICHUR vs. M/S. ATLAS JEWELLERY INDIA LTD, DELHI

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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

Disallowance of exchange loss Rs. 1,21,80,715 10. Exports below cost Rs. 3,73,10,429 11. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order deleted the addition made u/s. 40(a)(i)(a) as the services were rendered outside India, TDS is not applicable. The Atlas Jewellery India

INCOME TAX OFFICER, ERNAKULAM vs. CHRIST EDUCATIONAL TRUST, ERNAKULAM

In the result, both appeal filed by the revenue and CO filed by the assessee are partly allowed

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2016-17 Christ Educational Trust 3/356A, Christ Educational Trust Airapuram Po Vs. Ito Kuzhoor Ernakulam Kerala 683541 Pan No : Aabtc23768Q Appellant Respondent Co No.22/Coch/2024 Assessment Year: 2016-17 Christ Educational Trust 3/356A, Christ Educational Trust Airapuram Po Vs. Kuzhoor Ito Kerala 683541 Ernakulam Pan No : Aabtc23768Q Appellant Respondent Assessee By : Shri R. Lokanathan, A.R. Revenue By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 27.01.2025 & 18.02.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of Revenue Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 10.01.2024 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1059567754(1) Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”) For The Assessment Year 2016-17. The Assessee Has Also Filed Cross Objection Against The Said

disallowed the expenses claimed by the assessee. 8. Per contra, the ld. A.R. of the assessee vehemently submitted that the assessee is registered u/s. 12AA of the Act and accordingly, eligible to claim exemption u/s. 11 of the Act. The books of accounts of the trust are audited by a Chartered Accountant and the audit report in the form

THE TRIVANDRUM EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO. 43,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

natural justice as far as the Commissioner of Income Tax (Appeals) is concerned in that he has not considered the submission made by the appellant on 16th October, 2023 vide Acknowledgement Number The Trivandrum Employees Co-operative Society Ltd. 414976291171023 wherein the appellant had relied on the decision of the Cochin Bench in ITO Vs. Adichanalloor Farmer's Service

THE TRIVANDRUM EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO. 43,TRIVANDRUM vs. THE ADDITIONAL JOINT DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX, KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

natural justice as far as the Commissioner of Income Tax (Appeals) is concerned in that he has not considered the submission made by the appellant on 16th October, 2023 vide Acknowledgement Number The Trivandrum Employees Co-operative Society Ltd. 414976291171023 wherein the appellant had relied on the decision of the Cochin Bench in ITO Vs. Adichanalloor Farmer's Service

SMT. AMINA ANVAR,KOLLAM vs. THE DCIT, CIRCLE 1, ALAPPUZHA, ALAPPUZHA

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

Bench: Shri George George K. & Ms. Padmavathy S.Amina Anvar Vs Dcit,Circle -1 Alappuzha City Opticals, Pipson Complex Pada South, Karunagappally Kollam Kerala-690 518 Pan – Agmpa5574B (Appellant) (Respondent) Assessee By: Sri. Rajakannan, Advocate Revenue By: Smt. J.M. Jamuna Devi, Sr. Ar Date Of Hearing: 02.03.2023 Date Of Pronouncement: 09.03.2023 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 30.06.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2016-17. 2. The Solitary Issue That Arises For Our Consideration Is Whether The Ld.Cit(A) Is Justified In Confirming The Imposition Of Penalty U/S. 271(1)(C) Of The I.T.Act Amounting To Rs. 38,669/-.

disallowance u/s. 37 of the I.T.Act to the tune of Rs. 1,50,000/- pertaining to claim of expenses relatable to purchases made. 4. Pursuant to the reassessment order passed u/s. 143(3) r.w.s. 147 of the I.T.Act, 1961, the penalty proceedings were initiated u/s. 271(1)(C) of the Act. Subsequently, the AO/NFAC passed penalty order

KOZHIKODE JILLA ELECTRICITY BOARD EMPLOYEES SAHAKARANA SANGAMA ,KOZHIKODE vs. THE ITO,WARD-1(2), KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

natural justice. It is submitted that the Faceless Appeal Scheme itself is under challenge before the various High Courts and therefore the Centre should not have taken up and disposed off the impugned appeal. C: That there has been no application of mind in the matter of disposing the appeal is clear from the fact that even grounds "not raised

KOZHIKODE JILLA ELECTRICITTY BOARD EMPLOYEES SAHAKARANA SANGAM,CALICUT vs. THE ITO, KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

natural justice. It is submitted that the Faceless Appeal Scheme itself is under challenge before the various High Courts and therefore the Centre should not have taken up and disposed off the impugned appeal. C: That there has been no application of mind in the matter of disposing the appeal is clear from the fact that even grounds "not raised

THE NAGALASSERY SERVICE CO-OP BANK LTD,PALAKKAD vs. THE ITO, PALAKKAD

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

disallowance of claim of deduction u/s 80P of the I.T.Act made by the Assessing Officer was upheld by the CIT(A). In the result the appeals filed by the assessee were rejected by the CIT(A) for assessment years under consideration. 6. Aggrieved by the orders passed by the CIT(A), the assessee has preferred these appeals before the Tribunal

THE NAGALASSERY SERVICE CO-OP BANK LTD,PALAKKAD vs. THE ITO, PALAKKAD

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

disallowance of claim of deduction u/s 80P of the I.T.Act made by the Assessing Officer was upheld by the CIT(A). In the result the appeals filed by the assessee were rejected by the CIT(A) for assessment years under consideration. 6. Aggrieved by the orders passed by the CIT(A), the assessee has preferred these appeals before the Tribunal

M/S.THE NAGALASSERY SERVICE CO-OP BANK LTD,PALAKKAD vs. THE ITO, PALAKKAD

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

disallowance of claim of deduction u/s 80P of the I.T.Act made by the Assessing Officer was upheld by the CIT(A). In the result the appeals filed by the assessee were rejected by the CIT(A) for assessment years under consideration. 6. Aggrieved by the orders passed by the CIT(A), the assessee has preferred these appeals before the Tribunal