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10 results for “disallowance”+ Section 194Aclear

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Mumbai250 Delhi159 Bangalore143 Kolkata89 Chennai84 Pune50 Hyderabad46 Chandigarh36 Ahmedabad33 Jaipur27 Visakhapatnam24 Rajkot22 Surat19 Cuttack16 Raipur14 Nagpur12 Cochin10 Jodhpur8 Amritsar7 Indore4 Ranchi4 Allahabad3 Karnataka3 Lucknow3 Panaji3 Patna2 SC2 Guwahati2 Jabalpur1

Key Topics

Section 80P18 Section 143(1)15 Section 4014 Section 143(3)9 Section 80P(2)(d)9 Deduction8 Section 1546 TDS6 Addition to Income6 Section 194A

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

Section 194A, an individual is excluded from the liability to deduct tax and that therefore, disallowance is without jurisdiction. In order

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

5

In the result, the appeals filed by the assessee stand dismissed

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

Section 194A, an individual is excluded from the liability to deduct tax and that therefore, disallowance is without jurisdiction. In order

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

Section 194A, an individual is excluded from the liability to deduct tax and that therefore, disallowance is without jurisdiction. In order

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1 , THIRUVALLA, TRIVANDRUM

In the result, appeal filed by the assessee is dismissed

ITA 896/COCH/2023[2008-09]Status: DisposedITAT Cochin21 Oct 2024AY 2008-09

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Thomas John Muthoot Dcit, Circle - 1 Muthoot Centre, Punnen Road Thiruvalla Vs. Thiruvananthapuram 695001 [Pan: Abnpt4694B] (Appellant) (Respondent)

For Appellant: Shri Srinivasan, CAFor Respondent: Shri Sanjit Kumar Das

Section 194ASection 40

disallowance made by the AO on account of non-deduction of TDS under the provisions of section 194A r.w.s. 40(a)(ia) of the Income

K. THOMAS VARGHESE,PIRAVAM vs. THE ACIT, ALUVA

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

ITA 83/COCH/2022[2011-12]Status: DisposedITAT Cochin30 Jun 2022AY 2011-12

Bench: Shri George George K. & Shri Laxmi Prasad Sahushri K. Thomas Varghese Acit, Circle - 1 Manakunnathu Aluva Vs. Piravom 686664 Pan – Aaspv5029L Appellant Respondent

For Appellant: Shri S.R. Lokanathan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 194ASection 40

section 194A and not an item disallowable U/S 40(a)(i) of the Act. The appellant was denied an opportunity

VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

ITA 478/COCH/2023[2017-18]Status: DisposedITAT Cochin25 Sept 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms.Anoopa, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 194ASection 40Section 56Section 80PSection 80P(2)Section 80P(2)(a)

disallowing the interest paid to members u/s 40(a)(ia) of the Act without appreciating that the tax is not required to be deducted u/s 194A of the Act if the interest is paid to members of the co- operative society.” 3. We have given thoughtful consideration to the Revenue’s foregoing objection to the assessee’s sec.80P deduction claim

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC , KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

ITA 241/COCH/2021[2013-14]Status: HeardITAT Cochin23 May 2022AY 2013-14

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.G Surendranath Rao, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR

Section 143(1)Section 154Section 246Section 3Section 80PSection 80P(2)(d)

disallowing partially the claim u/s 80P of the I.T.Act, the assessee was well within its rights 5 ITA No.241/Coch/202 & Ors. Chirakkal Upabokthru Sahakarna Sangam Limited. to file a rectification petition before the Assessing Authority to rectify this mistake rather than straight away file an appeal before the CIT(A) as the primary facie adjustment was a mistake

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

ITA 246/COCH/2021[2015-16]Status: HeardITAT Cochin23 May 2022AY 2015-16

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.G Surendranath Rao, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR

Section 143(1)Section 154Section 246Section 3Section 80PSection 80P(2)(d)

disallowing partially the claim u/s 80P of the I.T.Act, the assessee was well within its rights 5 ITA No.241/Coch/202 & Ors. Chirakkal Upabokthru Sahakarna Sangam Limited. to file a rectification petition before the Assessing Authority to rectify this mistake rather than straight away file an appeal before the CIT(A) as the primary facie adjustment was a mistake

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

ITA 245/COCH/2021[2014-15]Status: HeardITAT Cochin23 May 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.G Surendranath Rao, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR

Section 143(1)Section 154Section 246Section 3Section 80PSection 80P(2)(d)

disallowing partially the claim u/s 80P of the I.T.Act, the assessee was well within its rights 5 ITA No.241/Coch/202 & Ors. Chirakkal Upabokthru Sahakarna Sangam Limited. to file a rectification petition before the Assessing Authority to rectify this mistake rather than straight away file an appeal before the CIT(A) as the primary facie adjustment was a mistake

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

In the result appeal of the assessee is hereby allowed

ITA 78/COCH/2024[2018-19]Status: DisposedITAT Cochin21 Oct 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 1Section 115BSection 143(3)Section 199Section 263Section 69Section 69C

section 263 of the Act set aside the assessment order for fresh assessment with the following direction: “Hence, the Assessment Order u/s 143(3) dated 19/05/2021 is set aside to the Assessing Officer to consider the below matter: 1) For AY 2018-19 assessee had declared Rs.80,70,207/- as the interest Income (Income from other Source) in the return