Appeal details
Counselvise Citation
[2022] 107 COUNSELVISE.COM (IT) 1228 (ITAT-COCHIN)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
31-07-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Assessment Year
2013-2014
Appeal Filed On
29-03-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.145/Coch/2022 : Asst.Year 2013-2014 ITA No. 145/Coch/2022 Thaliparamba Branch 2013-2014 Q3 ITA No. 108/Coch/2022 Olayampady Branch 2013-2014 Q2 ITA No. 135/Coch/2022 Olayampady Branch 2013-2014 Q4 ITA No. 121/Coch/2022 Melparamba Branch 2013-2014 Q3 ITA No. 122/Coch/2022 Melparamba Branch 2013-2014 Q4 ITA No. 133/Coch/2022 Paral Branch 2013-2014 Q2 ITA No. 134/Coch/2022 Paral Branch 2013-2014 Q2 ITA No. 152/Coch/2022 Kunjathur Branch 2013-2014 Q4 ITA No. 117/Coch/2022 Ponniam Branch 2013-2014 Q2 ITA No. 118/Coch/2022 West Ponniam Branch 2013-2014 Q4 ITA No. 163/Coch/2022 Thondiyil Branch 2013-2014 Q2 ITA No. 114/Coch/2022 Thondiyil Branch 2013-2014 Q3 ITA No. 115/Coch/2022 Thondiyil Branch 2013-2014 Q3 ITA No. 116/Coch/2022 Thondiyil Branch 2013-2014 Q4 ITA No. 149/Coch/2022 Pookode Branch 2013-2014 Q2 ITA No. 109/Coch/2022 Chavassery Branch 2013-2014 Q2 ITA No. 110/Coch/2022 Chavassery Branch 2013-2014 Q2 ITA No. 123/Coch/2022 Chavassery Branch 2013-2014 Q3 ITA No. 124/Coch/2022 Chavassery Branch 2013-2014 Q3 ITA No. 125/Coch/2022 Chavassery Branch 2013-2014 Q4 ITA No. 136/Coch/2022 Trikkanad Branch 2013-2014 Q4 ITA No. 137/Coch/2022 Trikkanad Branch 2013-2014 Q4 ITA No. 126/Coch/2022 Kasaragod Branch 2013-2014 Q2 ITA No. 127/Coch/2022 Kasaragod Branch 2013-2014 Q4 ITA No. 128/Coch/2022 Kasaragod Branch 2013-2014 Q4 ITA No. 129/Coch/2022 Kasaragod Branch 2013-2014 Q4 ITA No. 119/Coch/2022 Payangadi Branch 2013-2014 Q2 ITA No. 120/Coch/2022 Payangadi Branch 2013-2014 Q2 ITA No. 147/Coch/2022 Payangadi Branch 2013-2014 Q2 ITA No. 112/Coch/2022 Thavinhal Branch 2013-2014 Q2 ITA No. 113/Coch/2022 Thavinhal Branch 2013-2014 Q4 ITA No. 144/Coch/2022 Chittariparamba Branch 2013-2014 Q2 ITA No. 139/Coch/2022 Kallodi Branch 2013-2014 Q2 ITA No. 140/Coch/2022 Kallodi Branch 2013-2014 Q4 ITA No. 151/Coch/2022 Pathiriyad Branch 2013-2014 Q3 ITA No. 142/Coch/2022 Padiyur Kalliad Branch 2013-2014 Q2 ITA No. 143/Coch/2022 Neendunokki Branch 2013-2014 Q4 ITA No. 153/Coch/2022 Payyannur Branch 2013-2014 Q3 ITA No. 106/Coch/2022 Angadikkadavu Branch 2013-2014 Q2 ITA No. 107/Coch/2022 Angadikkadavu Branch 2013-2014 Q3 ITA No. 141/Coch/2022 Eruvessi Branch 2013-2014 Q2 ITA No. 130/Coch/2022 Champad Branch 2013-2014 Q2 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 2 ITA No. 131/Coch/2022 Champad Branch 2013-2014 Q2 ITA No. 132/Coch/2022 Champad Branch 2013-2014 Q4 ITA No. 138/Coch/2022 Mokeri Branch 2013-2014 Q2 ITA No. 104/Coch/2022 Vellachal Branch 2013-2014 Q2 ITA No. 105/Coch/2022 Vellachal Branch 2013-2014 Q3 ITA No. 111/Coch/2022 Vellachal Branch 2013-2014 Q4 ITA No. 146/Coch/2022 Pallikkunnu Branch 2013-2014 Q2 ITA No. 201/Coch/2022 Pallikunnu Branch 2013-2014 Q2 ITA No. 188/Coch/2022 Ramnagar Branch 2013-2014 Q2 ITA No. 189/Coch/2022 Ramnagar Branch 2013-2014 Q4 ITA No. 193/Coch/2022 Peralam Branch 2013-2014 Q2 ITA No. 175/Coch/2022 Thillankeri Branch 2015-2016 Q2 ITA No. 176/Coch/2022 Thillankeri Branch 2013-2014 Q3 ITA No. 194/Coch/2022 Padnekat Branch 2013-2014 Q4 ITA No. 398/Coch/2022 Kumbala Branch 2013-2014 Q4 ITA No. 199/Coch/2022 Ulikkal Branch 2013-2014 Q2 ITA No. 202/Coch/2022 Vidyanagar Branch 2013-2014 Q4 ITA No. 158/Coch/2022 Newmahe Branch 2013-2014 Q2 ITA No. 160/Coch/2022 Newmahe Branch 2013-2014 Q2 ITA No. 183/Coch/2022 Newmahe Branch 2013-2014 Q3 ITA No. 200/Coch/2022 New Mahe Branch 2013-2014 Q4 ITA No. 148/Coch/2022 Pappinissery Branch 2013-2014 Q2 ITA No. 384/Coch/2022 Ernakulam Mainbranch 2013-2014 Q2 ITA No. 510/Coch/2022 Muvattupuzha Branch 2013-2014 Q3 ITA No. 521/Coch/2022 Palai Branch 2013-2014 Q2 ITA No. 256/Coch/2022 Palai Branch 2013-2014 Q4 ITA No. 330/Coch/2022 Ettumanoor Branch 2013-2014 Q2 ITA No. 331/Coch/2022 Ettumanoor Branch 2013-2014 Q3 ITA No. 293/Coch/2022 Kottayam Branch 2013-2014 Q2 ITA No. 294/Coch/2022 Kottayam Branch 2013-2014 Q3 ITA No. 295/Coch/2022 Kottayam Branch 2013-2014 Q3 ITA No. 383/Coch/2022 Kaloor Branch 2013-2014 Q2 ITA No. 150/Coch/2022 Kuthuparamba Branch 2013-2014 Q2 ITA No. 373/Coch/2022 Kuthuparamba Branch 2013-2014 Q2 ITA No. 372/Coch/2022 Angamaly Branch 2013-2014 Q2 ITA No. 554/Coch/2022 Thalayolaparambu Branch 2013-2014 Q2 ITA No. 325/Coch/2022 Mundakkayambranch 2013-2014 Q2 ITA No. 326/Coch/2022 Mundakkayambranch 2015-2016 Q3 ITA No. 327/Coch/2022 Mundakkayambranch 2013-2014 Q2 ITA No. 328/Coch/2022 Mundakkayambranch 2013-2014 Q2 ITA No. 397/Coch/2022 Erattupetta Branch 2013-2014 Q2 ITA No. 177/Coch/2022 Kanjirappally Branch 2015-2016 Q2 ITA No. 178/Coch/2022 Kanjirappally Branch 2013-2014 Q2 ITA No. 179/Coch/2022 Kanjirappally Branch 2015-2016 Q3 ITA No. 223/Coch/2022 Kanjirappally Branch 2013-2014 Q2 ITA No. 224/Coch/2022 Kanjirappally Branch 2013-2014 Q2 ITA No. 361/Coch/2022 Mulamthuruthybranch 2013-2014 Q2 ITA No. 167/Coch/2022 Mulamthuruthy Branch 2013-2014 Q3 ITA No. 168/Coch/2022 Mulamthuruthy Branch 2013-2014 Q3 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 3 ITA No. 415/Coch/2022 Piravam Branch 2013-2014 Q2 ITA No. 416/Coch/2022 Perumbavoor Branch 2013-2014 Q2 ITA No. 155/Coch/2022 Alappuzha Branch 2013-2014 Q2 ITA No. 156/Coch/2022 Alappuzha Branch 2013-2014 Q2 ITA No. 157/Coch/2022 Mannar Branch 2013-2014 Q2 ITA No. 159/Coch/2022 Mannar Branch 2013-2014 Q3 ITA No. 169/Coch/2022 Kollam Branch 2013-2014 Q2 ITA No. 170/Coch/2022 Kollam Branch 2013-2014 Q2 ITA No. 171/Coch/2022 Kollam Branch 2013-2014 Q2 ITA No. 172/Coch/2022 Kollam Branch 2013-2014 Q3 ITA No. 173/Coch/2022 Kollam Branch 2013-2014 Q3 ITA No. 174/Coch/2022 Kollam Branch 2013-2014 Q3 ITA No. 192/Coch/2022 Anchal Branch 2013-2014 Q2 ITA No. 190/Coch/2022 Karunagapally Branch 2013-2014 Q2 ITA No. 164/Coch/2022 Kolencherry Branch 2015-2016 Q2 ITA No. 165/Coch/2022 Kolencherry Branch 2013-2014 Q2 ITA No. 166/Coch/2022 Kolencherry Branch 2015-2016 Q2 ITA No. 161/Coch/2022 Changanassery Branch 2013-2014 Q2 ITA No. 162/Coch/2022 Changanassery Branch 2013-2014 Q3 ITA No. 196/Coch/2022 Ramapuram Branch 2013-2014 Q2 ITA No. 203/Coch/2022 Chathannur Branch 2013-2014 Q2 ITA No. 184/Coch/2022 Paravur Branch 2013-2014 Q2 ITA No. 185/Coch/2022 Paravur Branch 2013-2014 Q2 ITA No. 191/Coch/2022 Kundara Branch 2013-2014 Q2 ITA No. 261/Coch/2022 Sreepuram Branch 2013-2014 Q2 ITA No. 262/Coch/2022 Sreepuram Branch 2013-2014 Q3 ITA No. 263/Coch/2022 Sreepuram Branch 2013-2014 Q3 ITA No. 264/Coch/2022 Sreepuram Branch 2013-2014 Q4 ITA No. 298/Coch/2022 Kottiyam Branch 2013-2014 Q2 ITA No. 414/Coch/2022 Pallikkathode Branch 2013-2014 Q2 ITA No. 243/Coch/2022 Pathanapuram Branch 2013-2014 Q2 ITA No. 244/Coch/2022 Pathanapuram Branch 2013-2014 Q2 ITA No. 374/Coch/2022 Athikattukulangara 2013-2014 Q4 ITA No. 241/Coch/2022 Ayamkudy Branch 2015-2016 Q2 ITA No. 242/Coch/2022 Ayamkudy Branch 2015-2016 Q2 ITA No. 388/Coch/2022 Kidangoor Branch 2013-2014 Q2 ITA No. 382/Coch/2022 Kulathupuzha Branch 2013-2014 Q3 ITA No. 258/Coch/2022 Erumely Branch 2013-2014 Q3 ITA No. 259/Coch/2022 Erumely Branch 2015-2016 Q2 ITA No. 260/Coch/2022 Erumely Branch 2015-2016 Q2 ITA No. 225/Coch/2022 Manjapra Branch 2013-2014 Q2 ITA No. 226/Coch/2022 Manjapra Branch 2013-2014 Q4 ITA No. 227/Coch/2022 Manjapra Branch 2013-2014 Q4 ITA No. 386/Coch/2022 Vakathanam Branch 2015-2016 Q2 ITA No. 387/Coch/2022 Vakathanam Branch 2015-2016 Q2 ITA No. 385/Coch/2022 Moothedam Branch 2015-2016 Q4 ITA No. 352/Coch/2022 Koottalida Branch 2013-2014 Q2 ITA No. 353/Coch/2022 Koottalida Branch 2013-2014 Q2 ITA No. 354/Coch/2022 Koottalida Branch 2013-2014 Q3 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 4 ITA No. 355/Coch/2022 Koottalida Branch 2014-2015 Q3 ITA No. 356/Coch/2022 Koottalida Branch 2013-2014 Q4 ITA No. 357/Coch/2022 Koottalida Branch 2013-2014 Q4 ITA No. 358/Coch/2022 Koottalida Branch 2013-2014 Q2 ITA No. 368/Coch/2022 Kaniyambetta Branch 2013-2014 Q2 ITA No. 210/Coch/2022 Kaniyambetta Branch 2014-2015 Q3 ITA No. 211/Coch/2022 Kaniyambetta Branch 2013-2014 Q3 ITA No. 212/Coch/2022 Kaniyambetta Branch 2013-2014 Q4 ITA No. 213/Coch/2022 Kaniyambetta Branch 2013-2014 Q2 ITA No. 216/Coch/2022 Azhinhilam Branch 2013-2014 Q2 ITA No. 217/Coch/2022 Azhinhilam Branch 2013-2014 Q2 ITA No. 218/Coch/2022 Azhinhilam Branch 2013-2014 Q3 ITA No. 219/Coch/2022 Azhinhilam Branch 2013-2014 Q3 ITA No. 220/Coch/2022 Azhinhilam Branch 2013-2014 Q4 ITA No. 332/Coch/2022 Thazhekode Branch 2013-2014 Q2 ITA No. 333/Coch/2022 Thazhekode Branch 2014-2015 Q2 ITA No. 334/Coch/2022 Thazhekode Branch 2013-2014 Q3 ITA No. 335/Coch/2022 Thazhekode Branch 2014-2015 Q2 ITA No. 336/Coch/2022 Thazhekode Branch 2013-2014 Q2 ITA No. 205/Coch/2022 Kakkur Branch 2013-2014 Q2 ITA No. 206/Coch/2022 Kakkur Branch 2013-2014 Q2 ITA No. 207/Coch/2022 Kakkur Branch 2013-2014 Q4 ITA No. 208/Coch/2022 Kakkur Branch 2013-2014 Q4 ITA No. 300/Coch/2022 Karuvatoor Branch 2013-2014 Q2 ITA No. 302/Coch/2022 Karuvatoor Branch 2013-2014 Q2 ITA No. 303/Coch/2022 Karuvatoor Branch 2013-2014 Q3 ITA No. 304/Coch/2022 Karuvatoor Branch 2013-2014 Q4 ITA No. 305/Coch/2022 Karuvatoor Branch 2013-2014 Q4 ITA No. 346/Coch/2022 Mannur Branch 2013-2014 Q2 ITA No. 347/Coch/2022 Mannur Branch 2013-2014 Q2 ITA No. 348/Coch/2022 Mannur Branch 2013-2014 Q3 ITA No. 349/Coch/2022 Mannur Branch 2013-2014 Q3 ITA No. 350/Coch/2022 Mannur Branch 2013-2014 Q4 ITA No. 351/Coch/2022 Mannur Branch 2013-2014 Q4 ITA No. 232/Coch/2022 Keezhattur Branch 2013-2014 Q2 ITA No. 233/Coch/2022 Keezhattur Branch 2013-2014 Q2 ITA No. 234/Coch/2022 Keezhattur Branch 2013-2014 Q3 ITA No. 235/Coch/2022 Thirurkad Branch 2013-2014 Q3 ITA No. 236/Coch/2022 Thirurkad Branch 2013-2014 Q4 ITA No. 237/Coch/2022 Thirurkad Branch 2013-2014 Q4 ITA No. 284/Coch/2022 Vaduvanchal Branch 2013-2014 Q2 ITA No. 285/Coch/2022 Vaduvanchal Branch 2013-2014 Q3 ITA No. 286/Coch/2022 Vaduvanchal Branch 2014-2015 Q4 ITA No. 287/Coch/2022 Vaduvanchal Branch 2014-2015 Q1 ITA No. 288/Coch/2022 Vaduvanchal Branch 2013-2014 Q1 ITA No. 289/Coch/2022 Vaduvanchal Branch 2013-2014 Q2 ITA No. 291/Coch/2022 Vaduvanchal Branch 2014-2015 Q2 ITA No. 310/Coch/2022 Vatakara Branch 2013-2014 Q3 ITA No. 311/Coch/2022 Vatakara Branch 2013-2014 Q3 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 5 ITA No. 312/Coch/2022 Vatakara Branch 2013-2014 Q4 ITA No. 313/Coch/2022 Vatakara Branch 2013-2014 Q4 ITA No. 321/Coch/2022 Pattambi Branch 2013-2014 Q2 ITA No. 322/Coch/2022 Pattambi Branch 2013-2014 Q3 ITA No. 323/Coch/2022 Pattambi Branch 2013-2014 Q3 ITA No. 324/Coch/2022 Pattambi Branch 2013-2014 Q2 ITA No. 379/Coch/2022 Mala Branch 2013-2014 Q4 ITA No. 380/Coch/2022 Mala Branch 2013-2014 Q4 ITA No. 381/Coch/2022 Mala Branch 2014-2015 Q1 ITA No. 375/Coch/2022 Pathiripala Branch 2013-2014 Q2 ITA No. 376/Coch/2022 Pathiripala Branch 2013-2014 Q2 ITA No. 377/Coch/2022 Pathiripala Branch 2013-2014 Q3 ITA No. 378/Coch/2022 Pathiripala Branch 2013-2014 Q3 ITA No. 549/Coch/2022 Kalladikode Branch 2013-2014 Q2 ITA No. 265/Coch/2022 Kalladikode Branch 2013-2014 Q3 ITA No. 266/Coch/2022 Kalladikode Branch 2013-2014 Q3 ITA No. 411/Coch/2022 Koyippuram (Pullad) 2013-2014 Q3 ITA No. 366/Coch/2022 Enathu Branch 2013-2014 Q3 ITA No. 367/Coch/2022 Enathu Branch 2013-2014 Q3 ITA No. 534/Coch/2022 Chandanapally Branch 2013-2014 Q2 ITA No. 337/Coch/2022 Chandanappally Branch 2013-2014 Q3 ITA No. 338/Coch/2022 Chandanappally Branch 2013-2014 Q4 ITA No. 339/Coch/2022 Chandanappally Branch 2013-2014 Q4 ITA No. 395/Coch/2022 Thalassery Ro Branch 2013-2014 Q2 ITA No. 341/Coch/2022 Edayannur Branch 2013-2014 Q2 ITA No. 342/Coch/2022 Edayannur Branch 2013-2014 Q3 ITA No. 343/Coch/2022 Edayannur Branch 2013-2014 Q4 ITA No. 402/Coch/2022 Vengad Branch 2013-2014 Q2 ITA No. 406/Coch/2022 Ramanthali Branch 2013-2014 Q2 ITA No. 369/Coch/2022 Jayanagara Branch 2013-2014 Q2 ITA No. 413/Coch/2022 Permude Branch 2013-2014 Q4 ITA No. 405/Coch/2022 Bandadka Branch 2013-2014 Q4 ITA No. 544/Coch/2022 Mattool Branch 2013-2014 Q2 ITA No. 277/Coch/2022 Mattool Branch 2013-2014 Q2 ITA No. 278/Coch/2022 Mattool Branch 2013-2014 Q3 ITA No. 253/Coch/2022 Thana Branch 2013-2014 Q2 ITA No. 254/Coch/2022 Thana Branch 2013-2014 Q3 ITA No. 255/Coch/2022 Thana Branch 2013-2014 Q3 ITA No. 394/Coch/2022 Kudukkimotta Branch 2013-2014 Q3 ITA No. 407/Coch/2022 Karikottakari Branch 2013-2014 Q2 ITA No. 417/Coch/2022 Peringathur Branch 2013-2014 Q2 ITA No. 271/Coch/2022 Peringathur Branch 2013-2014 Q2 ITA No. 272/Coch/2022 Peringathur Branch 2013-2014 Q4 ITA No. 408/Coch/2022 Chengala Branch 2013-2014 Q4 ITA No. 409/Coch/2022 Vattiamthode Branch 2013-2014 Q2 ITA No. 245/Coch/2022 Thayyil Branch 2013-2014 Q2 ITA No. 246/Coch/2022 Thayyil Branch 2013-2014 Q2 ITA No. 247/Coch/2022 Thayyil Branch 2013-2014 Q3 ITA No. 248/Coch/2022 Thayyil Branch 2013-2014 Q4 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 6 ITA No. 249/Coch/2022 Thayyil Branch 2013-2014 Q4 ITA No. 250/Coch/2022 Thayyil Branch 2013-2014 Q4 ITA No. 365/Coch/2022 Kalchanadka Branch 2013-2014 Q4 ITA No. 317/Coch/2022 Cheruvathur Branch 2013-2014 Q2 ITA No. 318/Coch/2022 Cheruvathur Branch 2013-2014 Q2 ITA No. 319/Coch/2022 Cheruvathur Branch 2013-2014 Q4 ITA No. 320/Coch/2022 Cheruvathur Branch 2013-2014 Q4 ITA No. 228/Coch/2022 Pinarayi Branch 2013-2014 Q2 ITA No. 229/Coch/2022 Pinarayi Branch 2013-2014 Q3 ITA No. 404/Coch/2022 Cheruvanchery Branch 2013-2014 Q2 ITA No. 410/Coch/2022 Kelakam Branch 2013-2014 Q2 ITA No. 419/Coch/2022 Periya Bazar Branch 2013-2014 Q4 ITA No. 418/Coch/2022 Peratta Branch 2013-2014 Q2 ITA No. 316/Coch/2022 Peratta Branch 2013-2014 Q2 ITA No. 399/Coch/2022 Karetta Branch 2013-2014 Q2 ITA No. 306/Coch/2022 Kunhipally Branch 2013-2014 Q2 ITA No. 307/Coch/2022 Kunhipally Branch 2013-2014 Q3 ITA No. 308/Coch/2022 Kunhipally Branch 2013-2014 Q3 ITA No. 309/Coch/2022 Kunhipally Branch 2013-2014 Q4 ITA No. 273/Coch/2022 Kallikkandy Branch 2013-2014 Q2 ITA No. 274/Coch/2022 Kallikkandy Branch 2013-2014 Q3 ITA No. 275/Coch/2022 Kallikkandy Branch 2013-2014 Q3 ITA No. 276/Coch/2022 Kallikkandy Branch 2013-2014 Q4 ITA No. 393/Coch/2022 Manakkadavu Branch 2013-2014 Q3 ITA No. 412/Coch/2022 Tripunithura Branch 2013-2014 Q3 ITA No. 359/Coch/2022 Kottarakkara Branch 2013-2014 Q2 ITA No. 360/Coch/2022 Kottarakkara Branch 2013-2014 Q4 ITA No. 392/Coch/2022 Kasaragod Branch 2015-2016 Q3 ITA No. 268/Coch/2022 Mananthavady Branch 2013-2014 Q2 ITA No. 269/Coch/2022 Mananthavady Branch 2013-2014 Q4 ITA No. 270/Coch/2022 Mananthavady Branch 2013-2014 Q4 ITA No. 296/Coch/2022 Chakkarakkal Branch 2013-2014 Q3 ITA No. 297/Coch/2022 Chakkarakkal Branch 2013-2014 Q3 ITA No. 477/Coch/2022 Madhur Bazar Branch 2013-2014 Q4 ITA No. 478/Coch/2022 Udayagiri Branch 2013-2014 Q2 ITA No. 476/Coch/2022 Thillenkeri Branch 2015-2016 Q3 ITA No. 502/Coch/2022 Mattannur Branch 2013-2014 Q2 ITA No. 186/Coch/2022 Muvattupuzha Branch 2013-2014 Q3 ITA No. 257/Coch/2022 Palai Branch 2013-2014 Q2 ITA No. 555/Coch/2022 Thalayolaparambu Branch 2013-2014 Q2 ITA No. 556/Coch/2022 Thalayolaparambu Branch 2013-2014 Q3 ITA No. 198/Coch/2022 ThalayolaparambuBranch 2013-2014 Q4 ITA No. 389/Coch/2022 Kidangoor Branch 2015-2016 Q2 ITA No. 267/Coch/2022 Kalladikode Branch 2013-2014 Q2 ITA No. 340/Coch/2022 Chandanappally Branch 2013-2014 Q3 ITA No. 279/Coch/2022 Mattool Branch 2015-2016 Q2 ITA No. 492/Coch/2022 Parappa Branch 2013-2014 Q4 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 7 M/s. Kerala Gramin Bank FM Wing, KGB Head Office AK Road, Malappuram 676505 PAN: AACAK 1498D v. The Income Tax Officer (TDS) Trivandrum/Kollam/Kottayam, Alappuzha/Kochi/Trissur, Kozhikode/Palakkad/Kannur (Appellant) (Respondent) Appellant by : Sri.Hardik Chordia & Sri.Pratik Sadrani, CAs Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Hearing : 20.06.2022 Date of Pronouncement : 01.08.2022 O R D E R Per Bench : These are group of 285 appeals at the instance of the assessee. The appeals are directed against separate orders of the CIT(A). The relevant assessment years are 2013-2014 to 2015-2016. Common issues are raised in the appeals, hence, there were heard together and are being disposed of by this consolidated order. 2. The Registry had noted delay in filing these appeals (delay ranging around 40 to 200 days). The orders of the CIT(A) are dated from May 2021 to December 2021. The appeals before the ITAT has been filed from the months of January 2022 to April 2022. The Hon’ble Apex Court (in Miscellaneous Application No.21 of 2022 dated 10.01.2022), due to the pandemic situation had excluded the period from 15.03.2020 to 28.02.2022 in computing the period of limitation for any suit, appeal, application or proceedings. Further, as per judgment of the Hon’ble Apex Court, notwithstanding the ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 8 actual balance period of limitation, all persons shall have a limitation period of 90 days from 01.03.2022. Further, the Hon’ble Supreme Court held that in the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that larger period shall apply. In these cases, the appeals have been filed before ITAT between January 2022 and May 2022 (i.e. well within the period of limitation contemplated by the Hon’ble Apex Court). Therefore, in view of the above judgment of the Hon’ble Apex Court, there is no delay in filing these appeals and we proceed to dispose of the same on merits. 3. The solitary issue raised in all these appeals is whether the CIT(A) has erred in confirming the Assessing Officer’s order u/s 200A of the I.T.Act, wherein he levied late fees u/s 234E of the I.T.Act for various quarters. 4. The brief facts of the case are as follows: The assessee is Regional Rural Bank, having its branches in different parts in Kerala, formed with an object of serving rural people, in particular their banking needs. For the assessment years under consideration the assessee’s branches filed TDS returns in Form No.26Q and Form No.24Q for various quarters belatedly. The Assessing Officer levied fees and interest u/s 234E r.w.s. 200A of the I.T.Act for late filing of Form 26Q and 24Q of the said quarters. 5. Aggrieved by the orders of the Assessing Officer, the assessees filed appeals before the first appellate authority. ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 9 However, the CIT(A) confirmed the A.O.’s orders for levying fees u/s 234E of the I.T.Act. The CIT(A) relied on the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in (2017) 392 ITR 457 (Ker.) and the judgment of the Hon’ble Gujarat High Court in the case of Shri Rajesh Kourani v. Union of India reported in (2017) 83 taxmann.com 137 (Gujarat). 6. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal. The learned AR submitted that the issue raised is squarely covered in favour of the assessee by the following judicial pronouncements:- (i) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (ii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18 th December, 2018] (iii) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew & Co. v. ITO (TDS) (judgment dated 30.11.2021) (iv) The judgment of the Hon’ble Kerala High Court in the case of Headmaster, Government Upper Primary School v. ITO (TDS) (judgment dated 18.05.2022) (v) The order of the Cochin Bench of the Tribunal in the case of Travels Trails India Pvt. Ltd. V. ACIT TDS, Trivandrum, [ITA No168/Coch/2020 dated 10 th June, 2020] ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 10 (vi) The order of the Cochin Bench of the Tribunal in the case of Sri.Sabir Ali v. ACIT in ITA No.200/Coch/2021 & Ors (order dated 20.05.2022) 7. The learned Departmental Representative relied on the orders of the CIT(A). 8. We have heard rival submissions and perused the material on record. The assessee-branches have filed belatedly TDS returns for various quarters. The details of branch of the assessee, TAN No. of branch, financial year, the quarters, date of filing of TDS returns, due date of filing of original TDS, late fee levied u/s 234E of the I.T.Act, Intimation dates, date of CIT(A)’s orders etc., are enclosed as Annexure-A to this order. 8.1 The Assessing Officer cannot make any adjustment other than one prescribed in section 200A of the Act. Prior to 01.06.2015, there was no enabling provision in section 200A of the Act for making adjustment in respect of statement filed by the assessee with regard to tax deducted at source by levying fees u/s 234E of the Act. The Parliament for the first time enabled the Assessing Officer to make adjustment by levying fees u/s 234E of the Act with effect from 01.06.2015. The Hon’ble jurisdictional High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in (2022) 440 ITR 26 (Ker.), has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 11 said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with fee for belated filing of TDS returns for the period prior to 01.06.2015 were invalid and were to be set aside. Therefore, going by the dictum laid down by the Hon’ble jurisdictional High Court judgment in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India (supra), the levy of late fee for the various quarters for financial years 2012-2013 to 2014-2015 cannot be sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 8.2 Before concluding, it is to be mentioned that the CIT(A) had relied on the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others (supra). The judgment of the Hon’ble High Court was primarily concerned with the constitutional validity of section 234E of the I.T.Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it applicable from 01.06.2015 has been decided in favour of the assessee by the judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India (supra). 8.3 As regards the CIT(A) placing reliance on the judgment of the Hon’ble Gujarat High Court in the case of Rajesh Kourani v. Union of India (supra), we notice that the Hon’ble Kerala ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 12 High Court in the case of M/s.Sarala Memorial Hospital v. Union of India (supra) has distinguished the Hon’ble Gujarat High Court judgment. The Hon’ble Kerala High Court had disposed of the Writ Petition in favour of the assessee, stating that there is cleavage in judicial opinion and the judgment in the case of Shri Rajesh Kourani v. Union of India (supra) has not considered CBDT Circular No.19 of 2015, which has clearly emphasized that the amendment would take effect only from 01.06.2015. Therefore, it was concluded by the Hon’ble Kerala High Court that the amendment relating to section 200A of the I.T.Act is prospective with effect from 01.06.2015. In view of the aforesaid reasoning and the judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. It is ordered accordingly. 9. In the result, the appeals filed by the assessees are allowed. Order pronounced on this 1 st day of August, 2022. Sd/- (Laxmi Prasad Sahu) Sd/- (George George K) ACCOUNTANT MEMBER JUDICIAL MEMBER Kochi; Dated : 1 st August, 2022. Devadas G* ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 13 Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-. 4. The CIT, Cochin. 5. The DR, ITAT, Cochin. 6. Guard File. Asst.Registrar/ITAT, Cochin ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 14 Annexure - A Sr No Name of Branch of Kerala Gramin Bank TAN of Branch FY Qtr Form Type Actual Date of Filing of Original TDS Return 1 Taliparamba Branch CHNN00325D 2012-13 Q3 24Q 4-Feb-13 2 Olayampady Branch CHNN00869B 2012-13 Q2 24Q 5-Nov-12 3 Olayampady Branch CHNN00869B 2012-13 Q4 24Q 5-Jun-13 4 Melparamba Branch CHNN00006G 2012-13 Q3 24Q 1-Feb-13 5 Melparamba Branch CHNN00006G 2012-13 Q4 27Q 16-Jul-13 6 Paral Branch CHNN00356G 2012-13 Q2 26Q 22-Nov-12 7 Paral Branch CHNN00356G 2012-13 Q2 27Q 22-Nov-12 8 Kunjathur Branch CHNN00041G 2012-13 Q4 26Q 10-Jun-13 9 West Ponniam Branch CHNN00336A 2012-13 Q2 26Q 22-Nov-12 10 West Ponniam Branch CHNN00336A 2012-13 Q4 27Q 19-Jun-13 11 Thondiyil Branch CHNN00331C 2012-13 Q2 26Q 22-Nov-12 12 Thondiyil Branch CHNN00331C 2012-13 Q3 24Q 1-Feb-13 13 Thondiyil Branch CHNN00331C 2012-13 Q3 26Q 7-Feb-13 14 Thondiyil Branch CHNN00331C 2012-13 Q4 24Q 5-Jun-13 15 Pookode Branch CHNN00322A 2012-13 Q2 26Q 22-Nov-12 16 Chavassery Branch CHNN00368E 2012-13 Q2 24Q 1-Nov-12 17 Chavassery Branch CHNN00368E 2012-13 Q2 26Q 22-Nov-12 18 Chavassery Branch CHNN00368E 2012-13 Q3 24Q 1-Feb-13 19 Chavassery Branch CHNN00368E 2012-13 Q3 26Q 7-Feb-13 20 Chavassery Branch CHNN00368E 2012-13 Q4 24Q 5-Jun-13 21 Trikkanad Branch CHNN00044C 2012-13 Q4 26Q 10-Jun-13 22 Trikkanad Branch CHNN00044C 2012-13 Q4 27Q 10-Jun-13 23 Kasaragod Branch CHNN00012F 2012-13 Q2 24Q 1-Nov-12 24 Kasaragod Branch CHNN00012F 2012-13 Q4 24Q 5-Jun-13 25 Kasaragod Branch CHNN00012F 2012-13 Q4 26Q 10-Jun-13 26 Kasaragod Branch CHNN00012F 2012-13 Q4 27Q 10-Jun-13 27 Payangadi Branch CHNN00350A 2012-13 Q2 24Q 1-Nov-12 28 Payangadi Branch CHNN00350A 2012-13 Q2 26Q 31-Oct-12 29 Payangadi Branch CHNN00350A 2012-13 Q2 27Q 5-Nov-12 30 Thavinhal Branch CHNN00373C 2012-13 Q2 26Q 22-Nov-12 31 Thavinhal Branch CHNN00373C 2012-13 Q4 24Q 31-May-13 32 Chittariparamba Branch CHNN00343A 2012-13 Q2 26Q 22-Nov-12 33 Kallodi Branch CHNN00352C 2012-13 Q2 24Q 1-Nov-12 34 Kallodi Branch CHNN00352C 2012-13 Q4 24Q 5-Jun-13 35 Pathiriyad Branch CHNN00363G 2012-13 Q3 26Q 7-Feb-13 36 Padiyur Kalliad Branch CHNN00319E 2012-13 Q2 24Q 1-Nov-12 37 Neendunokki Branch CHNN00338C 2012-13 Q4 24Q 5-Jun-13 38 Payyannur Branch CHNN00349G 2012-13 Q3 26Q 7-Feb-13 39 Angadikadavu Branch CHNN00326E 2012-13 Q2 24Q 2-Nov-12 40 Angadikadavu Branch CHNN00326E 2012-13 Q3 24Q 11-Feb-13 41 Eruvessy Branch CHNN00316B 2012-13 Q2 26Q 5-Nov-12 42 Champad Branch CHNN00380C 2012-13 Q2 26Q 22-Nov-12 43 Champad Branch CHNN00380C 2012-13 Q2 27Q 22-Nov-12 44 Champad Branch CHNN00380C 2012-13 Q4 24Q 5-Jun-13 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 15 45 Mokeri Branch CHNN00353D 2012-13 Q2 26Q 22-Nov-12 46 Vellachal Branch CHNN00310C 2012-13 Q2 26Q 9-Nov-12 47 Vellachal Branch CHNN00310C 2012-13 Q3 26Q 7-Feb-13 48 Vellachal Branch CHNN00310C 2012-13 Q4 26Q 8-Jul-13 49 Pallikunnu Branch CHNN00321G 2012-13 Q2 24Q 5-Nov-12 50 Pallikunnu Branch CHNN00321G 2012-13 Q2 26Q 28-Nov-12 51 Ramnagar Branch CHNN00029B 2012-13 Q2 24Q 2-Nov-12 52 Ramnagar Branch CHNN00029B 2012-13 Q4 26Q 10-Jun-13 53 Peralam Branch CHNN00659B 2012-13 Q2 24Q 1-Nov-12 54 Thillankeri Branch CHNN00345C 2012-13 Q2 26Q 22-Nov-12 55 Thillankeri Branch CHNN00345C 2014-15 Q3 24Q 15-Jan-13 56 Padnekat Branch CHNN00043B 2012-13 Q4 26Q 10-Jun-13 57 Kumbala Branch CHNN00018E 2012-13 Q4 26Q 10-Jun-13 58 Ulikkal Branch CHNN00648E 2012-13 Q2 26Q 22-Nov-12 59 Vidyanagar Branch CHNN00662E 2012-13 Q4 26Q 10-Jun-13 60 Newmahe Branch CHNN00656F 2012-13 Q2 24Q 2-Nov-12 61 Newmahe Branch CHNN00656F 2012-13 Q2 26Q 22-Nov-12 62 Newmahe Branch CHNN00656F 2012-13 Q3 24Q 1-Feb-13 63 Newmahe Branch CHNN00656F 2012-13 Q4 24Q 31-May-13 64 Pappinissery Branch CHNN00649F 2012-13 Q2 26Q 31-Oct-12 65 Ernakulam Main Branch CHNN00617B 2012-13 Q2 26Q 29-Nov-12 66 Muvattupuzha Branch CHNN00701B 2012-13 Q3 24Q 4-Feb-13 67 Palai Branch TVDN00238A 2012-13 Q2 24Q 5-Nov-12 68 Palai Branch TVDN00238A 2012-13 Q4 26Q 9-Jul-13 69 Ettumanoor Branch TVDN00239B 2012-13 Q2 26Q 29-Nov-12 70 Ettumanoor Branch TVDN00239B 2012-13 Q3 26Q 11-Feb-13 71 Kottayam Branch TVDN00242E 2012-13 Q2 26Q 29-Nov-12 72 Kottayam Branch TVDN00242E 2012-13 Q3 24Q 1-Feb-13 73 Kottayam Branch TVDN00242E 2012-13 Q3 26Q 11-Feb-13 74 Kaloor Branch CHNN00628F 2012-13 Q2 26Q 29-Nov-12 75 Kuthuparamba Branch CHNN00740F 2012-13 Q2 24Q 1-Nov-12 76 Kuthuparamba Branch CHNN00740F 2012-13 Q2 26Q 22-Nov-12 77 Angamaly Branch CHNN00815D 2012-13 Q2 26Q 29-Nov-12 78 Thalayolaparambu Branch TVDN00237G 2012-13 Q2 24Q 5-Nov-12 79 Mundakkayam Branch TVDN00240C 2012-13 Q2 26Q 29-Nov-12 80 Mundakkayam Branch TVDN00240C 2012-13 Q3 26Q 11-Feb-13 81 Mundakkayam Branch TVDN00240C 2014-15 Q2 24Q 3-Nov-14 82 Mundakkayam Branch TVDN00240C 2014-15 Q2 26Q 3-Nov-14 83 Erattupetta Branch TVDN00241D 2012-13 Q2 26Q 29-Nov-12 84 Kanjirappally Branch TVDN00236F 2012-13 Q2 24Q 5-Nov-12 85 Kanjirappally Branch TVDN00236F 2012-13 Q2 26Q 29-Nov-12 86 Kanjirappally Branch TVDN00236F 2012-13 Q3 26Q 11-Feb-13 87 Kanjirappally Branch TVDN00236F 2014-15 Q2 24Q 5-Nov-14 88 Kanjirappally Branch TVDN00236F 2014-15 Q2 26Q 5-Nov-14 89 Mulamthuruthy Branch CHNN00671G 2012-13 Q2 26Q 29-Nov-12 90 Mulamthuruthy Branch CHNN00671G 2012-13 Q3 24Q 1-Feb-13 91 Mulamthuruthy Branch CHNN00671G 2012-13 Q3 26Q 11-Feb-13 92 Piravam Branch CHNN00748G 2012-13 Q2 26Q 29-Nov-12 93 Perumbavoor Branch CHNN00736B 2012-13 Q2 26Q 29-Nov-12 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 16 94 Alappuzha Branch TVDN00348F 2012-13 Q2 24Q 5-Nov-12 95 Alappuzha Branch TVDN00348F 2014-15 Q2 24Q 3-Nov-14 96 Mannar Branch TVDN00355F 2012-13 Q2 26Q 29-Nov-12 97 Mannar Branch TVDN00355F 2012-13 Q3 26Q 11-Feb-13 98 Kollam Branch TVDN00418F 2012-13 Q2 24Q 2-Nov-12 99 Kollam Branch TVDN00418F 2012-13 Q2 26Q 29-Nov-12 100 Kollam Branch TVDN00418F 2012-13 Q2 27Q 5-Dec-12 101 Kollam Branch TVDN00418F 2012-13 Q3 24Q 1-Feb-13 102 Kollam Branch TVDN00418F 2012-13 Q3 26Q 11-Feb-13 103 Kollam Branch TVDN00418F 2012-13 Q3 27Q 11-Feb-13 104 Anchal Branch TVDN00547B 2012-13 Q2 26Q 29-Nov-12 105 Karunagapally Branch TVDN00548C 2012-13 Q2 26Q 29-Nov-12 106 Kolencherry Branch CHNN01392G 2012-13 Q2 26Q 29-Nov-12 107 Kolencherry Branch CHNN01392G 2014-15 Q2 24Q 10-Nov-14 108 Kolencherry Branch CHNN01392G 2014-15 Q2 26Q 10-Nov-14 109 Changanassery Branch TVDN00601G 2012-13 Q2 26Q 29-Nov-12 110 Changanassery Branch TVDN00601G 2012-13 Q3 26Q 11-Feb-13 111 Ramapuram Branch TVDN00572F 2012-13 Q2 26Q 29-Nov-12 112 Chathannur Branch TVDN00576C 2012-13 Q2 24Q 1-Nov-12 113 Paravur Branch TVDN00577D 2012-13 Q2 24Q 1-Nov-12 114 Paravur Branch TVDN00577D 2012-13 Q2 26Q 29-Nov-12 115 Kundara Branch TVDN00593F 2012-13 Q2 26Q 29-Nov-12 116 Sreepuram Branch CHNN01471B 2012-13 Q2 26Q 16-Nov-12 117 Sreepuram Branch CHNN01471B 2012-13 Q3 24Q 1-Feb-13 118 Sreepuram Branch CHNN01471B 2012-13 Q3 26Q 7-Feb-13 119 Sreepuram Branch CHNN01471B 2012-13 Q4 24Q 13-Jun-13 120 Kottiyam Branch TVDN00629G 2012-13 Q2 24Q 1-Nov-12 121 Pallikkathode Branch TVDN00686A 2012-13 Q2 26Q 29-Nov-12 122 Pathanapuram Branch TVDN00680B 2012-13 Q2 24Q 1-Nov-12 123 Pathanapuram Branch TVDN00680B 2012-13 Q2 26Q 29-Nov-12 124 Athikattukulangara Branch TVDN00714A 2012-13 Q4 24Q 5-Jun-13 125 Ayamkudy Branch TVDN00710D 2014-15 Q2 24Q 10-Nov-14 126 Ayamkudy Branch TVDN00710D 2014-15 Q2 26Q 10-Nov-14 127 Kidangoor Branch TVDN00709C 2014-15 Q2 26Q 18-Feb-15 128 Kulathuppuzha Branch TVDN00719F 2012-13 Q3 26Q 11-Feb-13 129 Erumely Branch CHNN01772B 2012-13 Q3 24Q 1-Feb-13 130 Erumely Branch CHNN01772B 2014-15 Q2 24Q 5-Nov-14 131 Erumely Branch CHNN01772B 2014-15 Q2 26Q 5-Nov-14 132 Manjapra Branch CHNN01781D 2012-13 Q2 26Q 29-Nov-12 133 Manjapra Branch CHNN01781D 2012-13 Q4 24Q 5-Jun-13 134 Manjapra Branch CHNN01781D 2012-13 Q4 26Q 13-Jul-13 135 Vakathanam Branch TVDN00767E 2014-15 Q2 24Q 31-Oct-14 136 Vakathanam Branch TVDN00767E 2014-15 Q2 27Q 31-Oct-14 137 Moothedam Branch CHNK04933F 2014-15 Q4 24Q 4-Jun-15 138 Koottalida Branch CHNS00119A 2012-13 Q2 24Q 29-Jun-13 139 Koottalida Branch CHNS00119A 2012-13 Q2 26Q 4-Jan-13 140 Koottalida Branch CHNS00119A 2012-13 Q3 24Q 29-Jun-13 141 Koottalida Branch CHNS00119A 2012-13 Q3 26Q 29-Jun-13 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 17 142 Koottalida Branch CHNS00119A 2012-13 Q4 24Q 13-Jul-13 143 Koottalida Branch CHNS00119A 2012-13 Q4 26Q 13-Jul-13 144 Koottalida Branch CHNS00119A 2013-14 Q2 24Q 9-Nov-13 145 Kaniyambetta Branch CHNS02544D 2012-13 Q2 26Q 23-Mar-13 146 Kaniyambetta Branch CHNS02544D 2012-13 Q3 24Q 23-Mar-13 147 Kaniyambetta Branch CHNS02544D 2012-13 Q3 26Q 23-Mar-13 148 Kaniyambetta Branch CHNS02544D 2012-13 Q4 26Q 24-Jul-13 149 Kaniyambetta Branch CHNS02544D 2013-14 Q2 24Q 12-Nov-13 150 Azhinhilam Branch CHNS00121C 2012-13 Q2 24Q 26-Apr-13 151 Azhinhilam Branch CHNS00121C 2012-13 Q2 26Q 26-Apr-13 152 Azhinhilam Branch CHNS00121C 2012-13 Q3 24Q 26-Apr-13 153 Azhinhilam Branch CHNS00121C 2012-13 Q3 26Q 26-Apr-13 154 Azhinhilam Branch CHNS00121C 2012-13 Q4 24Q 20-Jun-13 155 Thazhekode Branch CHNS00692G 2012-13 Q2 24Q 1-Jan-13 156 Thazhekode Branch CHNS00692G 2012-13 Q2 26Q 1-Jan-13 157 Thazhekode Branch CHNS00692G 2012-13 Q3 26Q 5-Mar-13 158 Thazhekode Branch CHNS00692G 2013-14 Q2 24Q 5-Nov-13 159 Thazhekode Branch CHNS00692G 2013-14 Q2 26Q 5-Nov-13 160 Kakkur Branch CHNS02233A 2012-13 Q2 24Q 28-Jan-13 161 Kakkur Branch CHNS02233A 2012-13 Q2 26Q 28-Jan-13 162 Kakkur Branch CHNS02233A 2012-13 Q4 24Q 3-Jun-13 163 Kakkur Branch CHNS02233A 2012-13 Q4 26Q 3-Jun-13 164 Kuruvattur Branch CHNS00149C 2012-13 Q2 24Q 5-Nov-12 165 Kuruvattur Branch CHNS00149C 2012-13 Q2 26Q 5-Nov-12 166 Kuruvattur Branch CHNS00149C 2012-13 Q3 24Q 10-Jun-13 167 Kuruvattur Branch CHNS00149C 2012-13 Q4 24Q 10-Jun-13 168 Kuruvattur Branch CHNS00149C 2012-13 Q4 26Q 10-Jun-13 169 Mannur Branch CHNS02222D 2012-13 Q2 24Q 7-Dec-12 170 Mannur Branch CHNS02222D 2012-13 Q2 26Q 7-Dec-12 171 Mannur Branch CHNS02222D 2012-13 Q3 24Q 14-Feb-13 172 Mannur Branch CHNS02222D 2012-13 Q3 26Q 14-Feb-13 173 Mannur Branch CHNS02222D 2012-13 Q4 24Q 21-Jun-13 174 Mannur Branch CHNS02222D 2012-13 Q4 26Q 21-Jun-13 175 Keezhattur Branch CHNS02379G 2012-13 Q2 24Q 27-Nov-12 176 Keezhattur Branch CHNS02379G 2012-13 Q2 26Q 27-Nov-12 177 Keezhattur Branch CHNS02379G 2012-13 Q3 24Q 31-Jan-13 178 Thirurkkad Branch CHNS00701B 2012-13 Q3 24Q 31-Jan-13 179 Thirurkkad Branch CHNS00701B 2012-13 Q4 24Q 5-Jun-13 180 Thirurkkad Branch CHNS00701B 2012-13 Q4 26Q 5-Jun-13 181 Vaduvanchal Branch CHNV00607F 2012-13 Q2 24Q 4-Jan-13 182 Vaduvanchal Branch CHNV00607F 2012-13 Q3 26Q 26-Apr-13 183 Vaduvanchal Branch CHNV00607F 2012-13 Q4 24Q 7-Jun-13 184 Vaduvanchal Branch CHNV00607F 2013-14 Q1 24Q 30-Aug-13 185 Vaduvanchal Branch CHNV00607F 2013-14 Q1 26Q 30-Aug-13 186 Vaduvanchal Branch CHNV00607F 2013-14 Q2 24Q 9-Nov-13 187 Vaduvanchal Branch CHNV00607F 2013-14 Q2 26Q 9-Nov-13 188 Vadakara Branch CHNS02522C 2012-13 Q3 24Q 19-Feb-13 189 Vadakara Branch CHNS02522C 2012-13 Q3 26Q 19-Feb-13 190 Vadakara Branch CHNS02522C 2012-13 Q4 24Q 4-Jun-13 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 18 191 Vadakara Branch CHNS02522C 2012-13 Q4 26Q 4-Jun-13 192 Pattambi Branch CHNS02549B 2012-13 Q2 26Q 1-Jan-13 193 Pattambi Branch CHNS02549B 2012-13 Q3 24Q 5-Mar-13 194 Pattambi Branch CHNS02549B 2012-13 Q3 26Q 5-Mar-13 195 Pattambi Branch CHNS02549B 2013-14 Q2 26Q 31-Oct-13 196 Mala Branch CHNS02550C 2012-13 Q4 24Q 3-Jun-13 197 Mala Branch CHNS02550C 2012-13 Q4 26Q 3-Jun-13 198 Mala Branch CHNS02550C 2013-14 Q1 26Q 3-Aug-13 199 Pathiripala Branch CHNS02094B 2012-13 Q2 24Q 27-Nov-12 200 Pathiripala Branch CHNS02094B 2012-13 Q2 26Q 27-Nov-12 201 Pathiripala Branch CHNS02094B 2012-13 Q3 24Q 31-Jan-13 202 Pathiripala Branch CHNS02094B 2012-13 Q3 26Q 31-Jan-13 203 Kalladikode Branch CHNS02090E 2012-13 Q2 24Q 27-Nov-12 204 Kalladikode Branch CHNS02090E 2012-13 Q3 24Q 31-Jan-13 205 Kalladikode Branch CHNS02090E 2012-13 Q3 26Q 31-Jan-13 206 Koyipuram(Pullad) Branch TVDS01413G 2012-13 Q3 24Q 7-Feb-13 207 Enathu Branch TVDS01553G 2012-13 Q3 24Q 8-Feb-13 208 Enathu Branch TVDS01553G 2012-13 Q3 26Q 8-Feb-13 209 Chandanapally Branch TVDS02109C 2012-13 Q2 26Q 3-Nov-12 210 Chandanapally Branch TVDS02109C 2012-13 Q3 26Q 7-Feb-13 211 Chandanapally Branch TVDS02109C 2012-13 Q4 24Q 31-May-13 212 Chandanapally Branch TVDS02109C 2012-13 Q4 26Q 31-May-13 213 Thalassery Ro Branch CHNN00505B 2012-13 Q2 26Q 22-Nov-12 214 Edayannur Branch CHNN00354E 2012-13 Q2 24Q 1-Nov-12 215 Edayannur Branch CHNN00354E 2012-13 Q3 24Q 1-Feb-13 216 Edayannur Branch CHNN00354E 2012-13 Q4 24Q 5-Jun-13 217 Vengad Branch CHNN00836D 2012-13 Q2 26Q 22-Nov-12 218 Ramanthali Branch CHNN00360D 2012-13 Q2 24Q 1-Nov-12 219 Jayanagara Branch CHNN00834B 2012-13 Q2 24Q 1-Nov-12 220 Permude Branch CHNN00022B 2012-13 Q4 26Q 10-Jun-13 221 Bandadka Branch CHNN00031D 2012-13 Q4 26Q 10-Jun-13 222 Mattool Branch CHNN00313F 2012-13 Q2 24Q 1-Nov-12 223 Mattool Branch CHNN00313F 2012-13 Q2 26Q 31-Oct-12 224 Mattool Branch CHNN00313F 2014-15 Q3 26Q 5-Mar-15 225 Thana Branch CHNN00327F 2012-13 Q2 26Q 22-Nov-12 226 Thana Branch CHNN00327F 2012-13 Q3 26Q 7-Feb-13 227 Thana Branch CHNN00327F 2012-13 Q3 27Q 7-Feb-13 228 Kudukkimotta Branch CHNN00318D 2012-13 Q3 24Q 1-Feb-13 229 Karikottakari Branch CHNN00342G 2012-13 Q2 26Q 22-Nov-12 230 Peringathur Branch CHNN00339D 2012-13 Q2 26Q 22-Nov-12 231 Peringathur Branch CHNN00339D 2012-13 Q2 27Q 22-Nov-12 232 Peringathur Branch CHNN00339D 2012-13 Q4 24Q 5-Jun-13 233 Chengala Branch CHNN00863C 2012-13 Q4 26Q 10-Jun-13 234 Vattianthodu Branch CHNN00365B 2012-13 Q2 26Q 22-Nov-12 235 Thayyil Branch CHNN00367D 2012-13 Q2 24Q 5-Nov-12 236 Thayyil Branch CHNN00367D 2012-13 Q2 26Q 1-Jan-13 237 Thayyil Branch CHNN00367D 2012-13 Q3 24Q 1-Feb-13 238 Thayyil Branch CHNN00367D 2012-13 Q4 24Q 5-Jun-13 239 Thayyil Branch CHNN00367D 2012-13 Q4 26Q 6-Jun-13 ITA No.145/Coch/2022 & Ors. M/s.Kerala Gramin Bank, Taliparamba Branch & Ors. 19 240 Thayyil Branch CHNN00367D 2012-13 Q4 27Q 13-Jun-13 241 Kalchanadka Branch CHNN00032E 2012-13 Q4 26Q 10-Jun-13 242 Cheruvathur Branch CHNN00027G 2012-13 Q2 24Q 1-Nov-12 243 Cheruvathur Branch CHNN00027G 2012-13 Q2 26Q 17-Jul-13 244 Cheruvathur Branch CHNN00027G 2012-13 Q4 24Q 31-May-13 245 Cheruvathur Branch CHNN00027G 2012-13 Q4 26Q 10-Jun-13 246 Pinarayi Branch CHNN00362F 2012-13 Q2 26Q 22-Nov-12 247 Pinarayi Branch CHNN00362F 2012-13 Q3 26Q 7-Feb-13 248 Cheruvancherry Branch CHNN00340E 2012-13 Q2 26Q 22-Nov-12 249 Kelakam Branch CHNN00330B 2012-13 Q2 26Q 22-Nov-12 250 Periya Bazar Branch CHNN00035A 2012-13 Q4 27Q 10-Jun-13 251 Peratta Branch CHNN00317C 2012-13 Q2 24Q 1-Nov-12 252 Peratta Branch CHNN00317C 2012-13 Q2 26Q 22-Nov-12 253 Karetta Branch CHNN00837E 2012-13 Q2 26Q 22-Nov-12 254 Kunhippally Branch CHNN00307G 2012-13 Q2 24Q 1-Nov-12 255 Kunhippally Branch CHNN00307G 2012-13 Q3 24Q 1-Feb-13 256 Kunhippally Branch CHNN00307G 2012-13 Q3 26Q 13-Feb-13 257 Kunhippally Branch CHNN00307G 2012-13 Q4 24Q 5-Jun-13 258 Kallikandy Branch CHNN00348F 2012-13 Q2 26Q 22-Nov-12 259 Kallikandy Branch CHNN00348F 2012-13 Q3 24Q 4-Feb-13 260 Kallikandy Branch CHNN00348F 2012-13 Q3 26Q 7-Feb-13 261 Kallikandy Branch CHNN00348F 2012-13 Q4 24Q 5-Jun-13 262 Manakkadavu Branch CHNN00378A 2012-13 Q3 24Q 7-Feb-13 263 Tripunithura Branch CHNN00816E 2012-13 Q3 24Q 4-Feb-13 264 Kottarakkara Branch TVDT01717C 2012-13 Q2 26Q 29-Nov-12 265 Kottarakkara Branch TVDT01717C 2012-13 Q4 24Q 5-Jun-13 266 Kasaragod Ro Branch CHNN00503G 2014-15 Q3 26Q 13-Aug-15 267 Mananthavady Branch CHNN00790G 2012-13 Q2 26Q 22-Nov-12 268 Mananthavady Branch CHNN00790G 2012-13 Q4 24Q 5-Jun-13 269 Mananthavady Branch CHNN00790G 2012-13 Q4 26Q 22-Jun-13 270 Chakkarakkal Branch CHNN00332D 2012-13 Q3 24Q 1-Feb-13 271 Chakkarakkal Branch CHNN00332D 2012-13 Q3 26Q 7-Feb-13 272 Madhur Branch CHNN00030C 2012-13 Q4 26Q 10-Jun-13 273 Udayagiri Branch CHNN00374D 2012-13 Q2 24Q 1-Nov-12 274 Thillankeri Branch CHNN00345C 2014-15 Q3 26Q 22-Jan-13 275 Mattannoor Branch CHNN00830E 2012-13 Q2 26Q 22-Nov-12 276 Muvattupuzha Branch CHNN00701B 2012-13 Q3 26Q 11-Feb-13 277 Palai Branch TVDN00238A 2012-13 Q2 26Q 29-Nov-12 278 Thalayolaparambu Branch TVDN00237G 2012-13 Q2 26Q 29-Nov-12 279 Thalayolaparambu Branch TVDN00237G 2012-13 Q3 26Q 11-Feb-13 280 Thalayolaparambu Branch TVDN00237G 2012-13 Q4 24Q 5-Jun-13 281 Kidangoor Branch TVDN00709C 2014-15 Q2 24Q 18-Feb-15 282 Kalladikode Branch CHNS02090E 2012-13 Q2 26Q 27-Nov-12 283 Chandanapally Branch TVDS02109C 2012-13 Q3 24Q 7-Feb-13 284 Mattool Branch CHNN00313F 2012-13 Q2 27Q 9-Nov-12 285 Parappa Branch CHNN00014A 2012-13 Q4 26Q 10-Jun-13
