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201 results for “disallowance”+ Section 58clear

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Key Topics

Section 143(3)60Section 80P58Section 25049Section 26337Section 5636Deduction34Disallowance32Addition to Income32Section 37(1)26Exemption

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 70/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

In the result, the appeals of the Revenue are partly allowed for statistical

Showing 1–20 of 201 · Page 1 of 11

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25
Section 80P(2)21
Section 80P(2)(a)19
ITA 69/COCH/2018[2002-03]Status: Heard
ITAT Cochin
21 Feb 2019
AY 2002-03

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 72/COCH/2018[2007-08]Status: HeardITAT Cochin21 Feb 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 74/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 71/COCH/2018[2004-05]Status: HeardITAT Cochin21 Feb 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 75/COCH/2018[2005-06]Status: HeardITAT Cochin21 Feb 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 73/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(2)Section 143(3)Section 263Section 37(1)

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(2)Section 143(3)Section 263Section 37(1)

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(2)Section 143(3)Section 263Section 37(1)

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

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

ITA 40/COCH/2020[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 8O

58,61,604/- stood decided in favour of the assessee by virtue of order in ITA Nos.48 & 49/C/2019 dated 12.3.2019 for the very same asst year of this Hon'ble Tribunal. 9. The facts of the case for the assessment year 2015-16 are that the Assessing Officer disallowed deduction under section

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

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

ITA 57/COCH/2020[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 8O

58,61,604/- stood decided in favour of the assessee by virtue of order in ITA Nos.48 & 49/C/2019 dated 12.3.2019 for the very same asst year of this Hon'ble Tribunal. 9. The facts of the case for the assessment year 2015-16 are that the Assessing Officer disallowed deduction under section

KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LIMITED NO. T-424,TRIVANDRUM vs. THE INCOME TAX OFFICER, TRIVANDRUM

Appeal is partly allowed in above terms

ITA 203/COCH/2024[2016-17]Status: DisposedITAT Cochin25 Sept 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhkerala Gazetted Officers The Income Tax Officer Co-Op. Society Ltd. Ward - 2(1), Trivandrum Vazhuthakkdu, Thycaud Post Vs. Trivandrum 695014 [Pan: Aacak6865C] (Appellant) (Respondent)

For Appellant: Shri R. KrishnanFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 250Section 46ASection 68Section 80PSection 80P(2)(a)Section 80P(2)(d)

section 80P deduction/ disallowance amounting to Rs.3,50,58,113/- representing assessee’s interest income received from Kerala State Co-operative

INCOME TAX OFFICER, WARD 1 AND TPS, KANNUR vs. KANNUR BUILDING MATERIALS CO OPERATIVE SOCIETY LIMITED, PAPPINISSERY, KANNUR

In the result, the appeal filed by the revenue ITA No

ITA 600/COCH/2025[2013-14]Status: DisposedITAT Cochin29 Oct 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & Tps .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 Vs. Kannur Building Materials Co-Op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [Pan: Aaaak7151K]

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 194CSection 250Section 40Section 80Section 80PSection 80P(2)(a)

disallowance u/s.40(a)(ia) for an amount of Rs. 1,58,390/- for which TDS provisions were applicable. 5.10 In ground no. 6, the appellant has raised the plea that the assessment order is barred by limitation of time u/s 153 in as much as the order and demand notice u/s 156 was served on the assessee only

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

ITA 387/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Sept 2019AY 2012-13

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

section 40(a)(ia) of the Act keeping in view the legal principles summarized at para 5.1, as above. 5. The assessee being aggrieved by the orders of CIT(A), has filed these appeals before the Tribunal. The assessee has filed a paper book enclosing the summary list of persons to whom the assessee has paid interest. The assessee

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

ITA 386/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

section 40(a)(ia) of the Act keeping in view the legal principles summarized at para 5.1, as above. 5. The assessee being aggrieved by the orders of CIT(A), has filed these appeals before the Tribunal. The assessee has filed a paper book enclosing the summary list of persons to whom the assessee has paid interest. The assessee

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

ITA 389/COCH/2018[2014-15]Status: DisposedITAT Cochin04 Sept 2019AY 2014-15

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

section 40(a)(ia) of the Act keeping in view the legal principles summarized at para 5.1, as above. 5. The assessee being aggrieved by the orders of CIT(A), has filed these appeals before the Tribunal. The assessee has filed a paper book enclosing the summary list of persons to whom the assessee has paid interest. The assessee

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

ITA 388/COCH/2018[2013-14]Status: DisposedITAT Cochin04 Sept 2019AY 2013-14

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

section 40(a)(ia) of the Act keeping in view the legal principles summarized at para 5.1, as above. 5. The assessee being aggrieved by the orders of CIT(A), has filed these appeals before the Tribunal. The assessee has filed a paper book enclosing the summary list of persons to whom the assessee has paid interest. The assessee

THE KADANAD SERVICE CO-OPERATIVE BANK,KOLLAPPALLY vs. ITO, NATIONAL E ASSESSMENT CENTER, KOTTAYAM

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

ITA 844/COCH/2023[2020-21]Status: DisposedITAT Cochin25 Sept 2024AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 2Section 22Section 250Section 56Section 80PSection 80P(2)Section 90P

58 company in Section 5(c) thereof which means any company which transacts the business of banking in India. “Banking” is defined in Section 5(b) of the said Act to mean the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise, and withdrawal by cheque, draft, order

THE KADANAD SERVICE CO-OPERATIVE BANK LTD,KOTTAYAM vs. ITO, NATIONAL E-ASSESSMENT CENTER, DELHI, KOTTAYAM

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

ITA 843/COCH/2023[2018-19]Status: DisposedITAT Cochin25 Sept 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 2Section 22Section 250Section 56Section 80PSection 80P(2)Section 90P

58 company in Section 5(c) thereof which means any company which transacts the business of banking in India. “Banking” is defined in Section 5(b) of the said Act to mean the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise, and withdrawal by cheque, draft, order