REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

80A(5) and 80AC, in order to claim any deductions under section 80IA(4),\nthe assessee should file its return of income on or before the due date prescribed\nunder section 139(1) and further, the said claim should be made in the return\nfurnished. Further, in order to claim deduction under section 80IA(4), as per section\n80IA

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

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

80A(5) and 80AC, in order to claim any deductions under section 80IA(4), the assessee should file its return of income on or before the due date prescribed under section 139(1) and further, the said claim should be made in the return furnished. Further, in order to claim deduction under section 80IA(4), as per section 80IA

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

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

80A(5) and 80AC, in order to claim any deductions under section 80IA(4), the assessee should file its return of income on or before the due date prescribed under section 139(1) and further, the said claim should be made in the return furnished. Further, in order to claim deduction under section 80IA(4), as per section 80IA

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

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

80A(5) and 80AC, in order to claim any deductions under section 80IA(4), the assessee should file its return of income on or before the due date prescribed under section 139(1) and further, the said claim should be made in the return furnished. Further, in order to claim deduction under section 80IA(4), as per section 80IA

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

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

80A(5) and 80AC, in order to claim any deductions under section 80IA(4), the assessee should file its return of income on or before the due date prescribed under section 139(1) and further, the said claim should be made in the return furnished. Further, in order to claim deduction under section 80IA(4), as per section 80IA

SRI.THOMAS CHACKO PROPRIETOR OF GROUP MUKKADAN,KCOHI vs. ACIT WARD-2, KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

80A(2) of the Act. Since the business income is only Rs. 7,35,054/- included in GTI of Rs. 2,31,31,119/-, the deduction u/s 80JJAA has to be restricted to Rs. 7,35,054/-, Hence, I don't find any infirmity in the restriction of deduction u/s 80JJAA of the Act made by the AO in intimation

SRI.THOMAS CHACKO PROPRIETOR OF GROUP MUKKADAN,KCOHI vs. ACIT , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

80A(2) of the Act. Since the business income is only Rs. 7,35,054/- included in GTI of Rs. 2,31,31,119/-, the deduction u/s 80JJAA has to be restricted to Rs. 7,35,054/-, Hence, I don't find any infirmity in the restriction of deduction u/s 80JJAA of the Act made by the AO in intimation

THOMAS CHACKO,KOCHI vs. THE DCIT KOCHI CIRCLE 1(1), KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

80A(2) of the Act. Since the business income is only Rs. 7,35,054/- included in GTI of Rs. 2,31,31,119/-, the deduction u/s 80JJAA has to be restricted to Rs. 7,35,054/-, Hence, I don't find any infirmity in the restriction of deduction u/s 80JJAA of the Act made by the AO in intimation

THE KADAVALUR SERVICE COOPERATIVE BANK LIMITED NO3821,THRISSUR vs. THE INCOME TAX OFFICER, WARD 1, GURUVAYUR

In the result, the appeal and Stay Application filed by the assessee are dismissed

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm & Stay Application No. 150/Coch/2023 (Arising Out Of Ita No. 637/Coch/2023 (Assessment Year: 2008-09)

2 ITA No. 637/Coch/2023 & SA No.150/Coch/2023 (A.Y.2008-09) The Kadavalur Service Co-operative Bank Limited vs. ITO furnish its ITR within the due dates as required ws 148 and 139(1) of the Act and thereby relied on the provisions of Section 80A(5) to disallow

KULASEKHARAPURAM SERVICE COOPERATIVE BANK LTD NO.995,KOLLAM vs. ITO, WARD-5, ALAPPUZHA

In the result, ITA No. 781/Coch/2024 is dismissed and ITA Nos

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

80A(5), the claim for deduction under Section 80P could be made by an assessee in a return filed within the time prescribed for filing such returns under any of the above provisions. The amendment to Section 80AC with effect from 1.4.2018, however, mandated that for an assessee to get a deduction under Section

KULASEKHARAPURAM SERVICE COPERATIVE BANK LTD NO.995,KOLLAM vs. ITO, KOLLAM

In the result, ITA No. 781/Coch/2024 is dismissed and ITA Nos

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

80A(5), the claim for deduction under Section 80P could be made by an assessee in a return filed within the time prescribed for filing such returns under any of the above provisions. The amendment to Section 80AC with effect from 1.4.2018, however, mandated that for an assessee to get a deduction under Section

KULASEKHARAPURAM SERVICE COOPERATIVE BANK LTD NO.995,KOLLAM vs. ITO, WARD-5, ALAPPUZHA

In the result, ITA No. 781/Coch/2024 is dismissed and ITA Nos

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

80A(5), the claim for deduction under Section 80P could be made by an assessee in a return filed within the time prescribed for filing such returns under any of the above provisions. The amendment to Section 80AC with effect from 1.4.2018, however, mandated that for an assessee to get a deduction under Section

SANTHIGRAM SERVICE CO OPERATIVE SOCIETY LIMITED NO K280,ERATTAYAR IDUKKI vs. INCOME TAX OFFICER, THODUPUZHA

In the result, assessee’s appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year: 2011-2012

2. The Revenue vehemently argues that both the lower authorities have rightly disallowed the assessee’s section 80P deduction claim once it was raised for the first time in a return filed in response to the 148 notice issued by the Assessing Officer. She quotes section 80A

PANANCHERY SERVICE COOPERATIVE BANK,THRISSUR vs. INCOME TAX OFFICER, WARD 2(4), , THRISSUR

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

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2009-10 Pananchery Service Co-Op. Bank Ltd. .......... Appellant Pattikad, Pananchery, Thrissur 680652 [Pan: Aabap5815A] Vs. The Income Tax Officer, Ward - 2(4), Thrissur .......... Respondent

2 Pananchery Service Co-op. Bank Ltd. disallowed the claim of the assessee for deduction u/s. 80(P) of the Act of Rs. 21,31,184/-. 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, assessee is in appeal before this Tribunal

AMBALAPPUZHA SERVICE CO-OPERATIVE SOCIETY LTD,AMBALAPPUZHA vs. ITO, WARD -2, ALAPPUZHA

In the result, the appeal filed by the assessee stands partly allowed the and stay application stands dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm & Sa No. 53/Coch/2025 Assessment Year: 2015-16 Ambalapuzha Service Co-Op. Bank Ltd. .......... Appellant Kakkazham, Vandanam, Alappuzha 688005 [Pan: Aacak0787F] Vs. The Income Tax Officer. Ward-2, Alappuzha .......... Respondent Appellant By: Shri Suresh Kumar Varma, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 30.05.2025 Date Of Pronouncement: 23.06.2025

80A(5), the claim for deduction under Section 80P could be made by an assessee in a return filed within the time prescribed for filing such returns under any of the above provisions. The amendment to Section 80AC with effect from 1.4.2018, however, mandated that for an assessee to get a deduction under Section

KOCHIN CO-OPERATIVE SOCIETY LTD.,KOCHI vs. THE INCOME TAX OFFICER,WARD-2(4) &TPS, KOCHI

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

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Kochin Co-Operative Society Ltd. .......... Appellant Vii/1832, Lalan Road, Mattancherry Kochi 682002 [Pan: Aabak1735C] Vs. The Income Tax Officer .......... Respondent Ward -2(4) & Tps, Kochi Appellant By: Ms. Niveditha K. Kamath, Advocate Respondent By: Shri Sanjit Kumar Das, Cit. Dr & Smt. Leena Lal, Sr. D.R. Date Of Hearing: 01.04.2025 Date Of Pronouncement: 01.04.2025

2 Kochin Co-operative Society Ltd. deduction u/s. 80P of the Act for the reason that assessee has not filed the return of income within the due date prescribed u/s. 139(1) of the Act. 3. Brief facts of the case are that the assessee is a consumer co- operative society registered under the provisions of the Kerala Co- operative

PAZHAYANNUR FARMERS SERVICE CO-OP BANK LTD ,THRISSUR vs. THE ITO WARD 2(4), THRISSUR

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

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

2 Pazhayannur Farmers Service Co-op. Bank Ltd. of the Kerala Co-operative Societies Act, 1969. The assessee had not filed return of income for the relevant assessment years. The Income Tax Officer, Ward-2(4), Thrissur (hereinafter “the AO”) completed the assessment u/s. 144 r.w.s. 147 of the Income Tax Act, 1961 (the Act) by order dated 18.02.2016, disallowing

PAZHAYANNUR FARMERS SERVICE CO-OP BANK LTD ,THRISSUR vs. THE ITO WARD 2(4), THRISSUR

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

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

2 Pazhayannur Farmers Service Co-op. Bank Ltd. of the Kerala Co-operative Societies Act, 1969. The assessee had not filed return of income for the relevant assessment years. The Income Tax Officer, Ward-2(4), Thrissur (hereinafter “the AO”) completed the assessment u/s. 144 r.w.s. 147 of the Income Tax Act, 1961 (the Act) by order dated 18.02.2016, disallowing

M/S CHAMPAKARA SCB LTD,KOTTAYAM vs. ITO WARD , KOTTAYAM

Appeal is allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year: 2018-2019

disallowing its section 80P deduction claimed of Rs. 879,57,663/- in the course of assessment proceedings dated 23.06.2021 as upheld in the first appellate proceedings, the Revenue vehemently argues that this taxpayer has not filed it return within the due 2 Champaraka SCB Ltd. date prescribed u/s. 139(1) and therefore, section 80A