PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD PANNIVIZHA vs. ITO, WARD 2, KOLLAM
In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No
ITA 532/COCH/2025[2020-21]Status: DisposedITAT Cochin20 Aug 2025AY 2020-21
Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)
For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)
57,006/- was allowable under Section 80P(2)(d) of the Act.
The bonafides of the stand taken by the Assessee have not been doubted by the Assessing Officer. In any case, it has not been disputed by the Revenue that as per the judgment of the Hon’ble
Kerala High Court in the case of Sahyadri Co-op. Credit
