KADUKUTTY SERVICE CO-OPERATIVE BANK LTD - NO: 628,THRISSUR vs. WARD 1, (1), THRISSUR, THRISSUR
In the result, the appeal filed by the assessee stands dismissed
ITA 636/COCH/2025[2013-14]Status: DisposedITAT Cochin21 Nov 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am Assessment Year: 2013-14 Kadukutty Service Co-Op. Bank Ltd. .......... Appellant Kadukutty P.O., (Via) Chalakkudy, Thrissur [Pan: Aabak0755A] Vs. The Income Tax Officer, Ward-1(1), Thrissur .......... Respondent Assessee By: Shri Yash, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.10.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 18.07.2025 For Assessment Year (Ay) 2013-14. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Appellant Had Not Filed Return Of Income For Ay 2013-14 Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). Based On The Information That The Appellant Had Deposited Cash In The Bank
For Appellant: Shri Yash, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P
disallowed the claim for deduction u/s. 80P of Rs. 1,36,55,587/-.
3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order confirmed the action of the AO.
4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal.
5. I heard the rival contentions of both the parties
