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236 results for “house property”+ Section 2(14)clear

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Key Topics

Section 25082Section 143(3)39Section 26338Addition to Income30Section 115B16Section 80G16Section 4015Deduction13Section 153A12Section 37(1)

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

House, Munnar Road Thodupuzha vs. Nedumkandom P.O. [PAN: AFOPJ8789C] (Appellant) (Respondent) Appellant by: Shri P. M. Veeramani, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 19.11.2024 O R D E R Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for A.Y. 2016-17 arises against the CIT(A)/National Faceless Appeal

Showing 1–20 of 236 · Page 1 of 12

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Disallowance12
Revision u/s 2637

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 803/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

14 Category of Co-Op. Societies covered Nature and Extent of benefit available by sub-clauses (a) to (f) (1) A housing society; property chargeable under section 22. (2

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 802/COCH/2024[2012-13]Status: DisposedITAT Cochin29 Apr 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

14 Category of Co-Op. Societies covered Nature and Extent of benefit available by sub-clauses (a) to (f) (1) A housing society; property chargeable under section 22. (2

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD-4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 805/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

14 Category of Co-Op. Societies covered Nature and Extent of benefit available by sub-clauses (a) to (f) (1) A housing society; property chargeable under section 22. (2

THE DIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

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

ITA 507/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

properties which were owned by doctors thereby making a profit. 2. The Ld. CIT(A) erred in holding that the assessee was not doing any business, when the Assessing Officer found that the assessee has treated the rental income as business income in its books of accounts. 2. The facts of the case are that the assessee is a society

THE ADIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

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

ITA 327/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

properties which were owned by doctors thereby making a profit. 2. The Ld. CIT(A) erred in holding that the assessee was not doing any business, when the Assessing Officer found that the assessee has treated the rental income as business income in its books of accounts. 2. The facts of the case are that the assessee is a society

BHIMA JEWELLERS,SULTHAN BATHERY, WAYANAD vs. THE PR CIT, KOZHIKKODE, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 208/COCH/2018[2013-14]Status: DisposedITAT Cochin17 Aug 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.208/Coch/2018 Assessment Year : 2013-14 M/S. Bhima Jewellers, Vs. The Pr. Commissioner Of Income- 6/785 Ai, Tax, Kozhikode. Mysore Road, Chungum Junction, Sulthan Bathery, Wayanad-673 592. [Pan: Aakfb 9817C] (Assessee-Appellant) (Revenue-Respondent) Revenue By Shri Dhanaraj A. Sr. Dr Assessee By Shri R. Krishnan, Ca Date Of Hearing 05/07/2018 Date Of Pronouncement 20/08/2018

Section 115BSection 14Section 143(3)Section 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

house property. 12 D—Profits and gains of business or profession. E,—Capital gains. F—Income from other sources. 11. Some of the salient features of section 14 insofar as they have material bearing on the issue under appeal are as under:- (i) Section 14 merely classifies the income under various heads of income for the purpose of computation

ACIT, COCHIN vs. SRI.P.C.JOSE, COCHIN

In the result, appeal filed by the assessee stands allowed and Revenue’s appeal stands dismissed

ITA 84/COCH/2012[2008-09]Status: DisposedITAT Cochin18 Mar 2025AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2008-09 P.C. Jose .......... Appellant Brothers Agencies, Jews Street Ernakulam 682031 [Pan: Abbpj8250F] Vs. Dy. Commissioner Of Income Tax .......... Respondent Circle - 2(1), Kochi Assessment Year: 2008-09 Dy. Commissioner Of Income Tax .......... Appellant Circle - 2(1), Kochi Vs. P.C. Jose .......... Respondent Brothers Agencies, Jews Street Ernakulam 682031 [Pan: Abbpj8250F] Assessee By: Shri R. Krishnan, Ca Revenue By: Shri Sanjit Kumar Das & Smt. Leena Lal, Sr. D.R. Date Of Hearing: 20.02.2025 Date Of Pronouncement: 18.03.2025 P.C. Jose

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das &
Section 143(3)Section 2(14)(iii)Section 40

section 2(14) have no application to the facts of present case. P.C. Jose 22. Next we proceed to examine the nature of the land based on the material on record. Undisputedly, the lands were classified as agricultural lands in the Revenue records of the state government. There is no dispute on this aspect. The assessee also discharged the onus

SHAHUL HAMEED,MANANTHAVADY vs. ITO, WARD-2, KALPETTA

In the result, the appeal by the assessee is allowed

ITA 355/COCH/2024[2014-2015]Status: DisposedITAT Cochin27 Mar 2025AY 2014-2015

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 115Section 133ASection 143(3)Section 147Section 148Section 154Section 250Section 69

House Property” instead of setting off the same against the income added under section 69 of the Act by placing reliance upon the provisions of section 115-BBE(2) of the Act. It is the plea of the assessee that the amendment, whereby the set-off of any loss is denied against the income, inter-alia, referred to in section

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 566/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

2 of 14 1. The order dated 28-2-2022 passed by the Commissioner of Income Tax (Appeals)-12 Bengaluru disallowing the exemption claimed under section 54F of the Act by the assessee to the tune of Rs 86,24,063/- being investment in residential house property

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 613/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

2 of 14 1. The order dated 28-2-2022 passed by the Commissioner of Income Tax (Appeals)-12 Bengaluru disallowing the exemption claimed under section 54F of the Act by the assessee to the tune of Rs 86,24,063/- being investment in residential house property

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

ITA 55/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

2,40,34,444 1,90,76,299 2008-09 2,99,17,018 2,59,85,137 2009-10 2,64,46,323 1,39,37,615 ' As per Original Returns filed Income as per Income & Amount claimed as u/s 239 Expenditure Statement utilized for charitable purposes 2003-04 2,41,97,800 2