Appeal details
Counselvise Citation
[2022] 106 COUNSELVISE.COM (IT) 8096 (ITAT-COCHIN)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
11-09-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Assessment Year
misc
Appeal Filed On
03-07-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Smt.Beena Pillai, JM ITA No. Name of branch of Kerala Gramin Bank FM Wing, KGB Head Office, AK Road, Malappuram PAN : AACAK1498D Asst.Year 684/Coch/2022 Thondiyil 2013-2014 703/Coch/2022 Mangalapuram 2013-2014 (Q3) 704/Coch/2022 Mangalapuram 2013-2014 (Q4) 705/Coch/2022 Choondal 2013-2014 706/Coch/2022 Cohoondal 2014-2015 707/Coch/2022 Thrissur RO 2013-2014 (Q4) 708/Coch/2022 Thrissur RO 2013-2014 (Q4) 709/Coch/2022 Chengottukavu 2013-2014 (Q2) 710/Coch/2022 Chengottukavu 2013-2014 (Q3) 711/Coch/2022 Chengottukavu 2013-2014 (Q4) 712/Coch/2022 Chengottukavu 2013-2014 (Q4) 713/Coch/2022 Chelembra 2013-2014 (Q4) 714/Coch/2022 Chelembra 2013-2014 (Q4) 715/Coch/2022 Chelembra 2015-2016 (Q2) 716/Coch/2022 Chelembra 2015-2016 (Q3) 717/Coch/2022 Chokkad 2013-2014 (Q2) 718/Coch/2022 Chokkad 2013-2014 (Q3) 719/Coch/2022 Cherucode 2013-2014 (Q2) 720/Coch/2022 Cherucode 2013-2014 (Q2) 721/Coch/2022 Cherucode 2013-2014 (Q3) 722/Coch/2022 Cherucode 2013-2014 (Q3) 723/Coch/2022 Cherpulassery 2013-2014 (Q2) 724/Coch/2022 Cherpulassery 2013-2014 (Q2) 725/Coch/2022 Cherpulassery 2013-2014 (Q3) 726/Coch/2022 Cherpulassery 2013-2014 (Q3) 727/Coch/2022 Cheeral 2013-2014 (Q2) 728/Coch/2022 Cheeral 2013-2014 (Q2) 729/Coch/2022 Cheeral 2013-2014 (Q3) 730/Coch/2022 Cheeral 2013-2014 (Q3) 732/Coch/2022 Cheeral 2013-2014 (Q4) 733/Coch/2022 Cheeral 2014-2015 (Q1) 734/Coch/2022 Cheeral 2014-2015 (Q1) 735/Coch/2022 Koyalmannam 2013-2014 (Q2) 736/Coch/2022 Koyalmannam 2013-2014 (Q2) 737/Coch/2022 Koyalmannam 2013-2014 (Q3) 738/Coch/2022 Koyalmannam 2013-2014 (Q3) 739/Coch/2022 Eranhimangad 2013-2014 (Q2) 740/Coch/2022 Eranbhimangad 2013-2014 (Q2) 741/Coch/2022 Eranhimangad 2013-2014 (Q3) 742/Coch/2022 Eranhimangad 2013-2014 (Q3) 743/Coch/2022 Elankur 2013-2014 (Q2) 744/Coch/2022 Elankur 2013-2014 (Q2) 745/Coch/2022 Elankur 2013-2014 (Q3) 746/Coch/2022 Elankur 2013-2014 (Q3) 747/Coch/2022 Edavanna 2013-2014 (Q2) ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 2 748/Coch/2022 Edavanna 2013-2014 (Q2) 749/Coch/2022 Edavanna 2013-2014 (Q3) 750/Coch/2022 Edavanna 2013-2014 (Q3) 751/Coch/2022 Chalikkara 2013-2014 (Q2) 752/Coch/2022 Chalikkara 2013-2014 (Q2) 753/Coch/2022 Chalikkara 2013-2014 (Q3) 754/Coch/2022 Chalikkara 2013-2014 (Q3) 755/Coch/2022 Chalikkara 2013-2014 (Q4) 756/Coch/2022 Chalikkara 2013-2014 (Q4) 757/Coch/2022 Chalikkara 2013-2014 (Q1) 758/Coch/2022 Chalikkara 2014-2015 (Q1) 759/Coch/2022 Chalikkara 2015-2016 (Q2) 760/Coch/2022 Challikkara 2015-2016 (Q2) 761/Coch/2022 Calicut City 2013-2014 (Q2) 762/Coch/2022 Calicut City 2013-2014 (Q2) 763/Coch/2022 Calicut City 2013-2014 (Q4) 764/Coch/2022 Calicut City 2013-2014 (Q4) 765/Coch/2022 Chungathara 2013-2014 (Q2) 766/Coch/2022 Chungathara 2013-2014 (Q2) 767/Coch/2022 Chungathara 2013-2014 (Q3) 768/Coch/2022 Chungathara 2013-2014 (Q3) 769/Coch/2022 Chakkittapara 2013-2014 (Q2) 770/Coch/2022 Chakkattapara 2013-2014 (Q3) 771/Coch/2022 Chakkittapara 2013-2024 (Q3) 772/Coch/2022 Chakkittapara 2013-2014 (Q4) 773/Coch/2022 Chakkittapara 2013-2014 (Q4) 774/Coch/2022 Chakkittapara 2015-2016 (Q2) 775/Coch/2022 Edachery 2013-2014 (Q2) 776/Coch/2022 Edachery 2013-2014 (Q2) 777/Coch/2022 Edachery 2013-2014 (Q3) 778/Coch/2022 Edachery 2013-2014 (Q3) 779/Coch/2022 Edachery 2013-2014 (Q4) 780/Coch/2022 Edachery 2013-2014 (Q4) 781/Coch/2022 Edachery 2013-2014 (Q4) 782/Coch/2022 Chamravattom 2013-2014 (Q4) 783/Coch/2022 Changaramkulam 2013-2014 (Q4) 784/Coch/2022 Ezhamkulam 2013-2014 (Q3) 785/Coch/2022 Thazhekode 2013-2014 (Q3) Appellants by : Sri.Hardik Chordia, CA & Sri.Pratik Sadrani, CA Respondents by :Smt.J M Jamuna Devi, Sr.AR Date of Hearing : 12.09.2021 Date of Pronouncement : 12.09.2021 O R D E R Per Bench : These are group of 84 appeals at the instance of the assessee. The appeals are directed against separate orders of ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 3 the CIT(A). The relevant assessment years are 2013-2014 to 2015-2016. Common issues are raised in these appeals, hence, they were heard together and are being disposed of by this consolidated order. 2. The Registry has noted delay in filing these appeals (delay ranging from 10 days to 280 days). The orders of the CIT(A) are dated from July 2021 to April 2022). These appeals before the ITAT has been filed from the months of April 2022 to June 2022). The Hon’ble Apex Court (in Miscellaneous Application No. 21 of 2022 dated 10.01.2022), due to the pandemic situation has 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 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 in the month of March and April 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 ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 4 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. However, the CIT(A) confirmed the A.O.’s orders for levying fees u/s 234E of the I.T. Act. The CIT(A) in principle, agreed that the matter is squarely covered in favour of the assessee. However, the CIT(A) rejected the plea of the assessee on the ground that since the appeal has filed u/s 154 of the I.T. Act, there must exists a mistake apparent from record. However, in the instant case there is no mistake apparent from record. Thus, the CIT(A) has not gone into the merits of the case. 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.) ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 5 (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] (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. Apart from the above submission, as regards the contention of the CIT(A) that there is no mistake apparent from record, the learned AR contended that non-consideration of decision of Hon’ble jurisdictional High Court in itself is a mistake apparent from record as held by the Hon’ble Apex Court in the case of ACIT v. Saurashtra Kutch Stock Exchange Ltd. Reported in (2008) 305 ITR 227 (SC). 8. The learned Departmental Representative relied on the orders of the CIT(A). 9. 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 ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 6 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. 9.1 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 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 2013-2014 and 2014-2015 cannot be sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 7 9.2 It is to be mentioned that 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 392 ITR 457 (Ker.) 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). 9.3 The Hon’ble Kerala 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 in the case of Rajesh Kourani v. Union of India reported in (2017) 83 taxmann.com 137 (Gujarat). 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 01.06.2016. 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 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 8 judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea of the assessee on the ground that since there is no mistake apparent from record, the appeals filed by the assessee as against orders passed u/s 154 of the I.T.Act cannot be entertained and dismissed the appeals of the assessee, without going into the merits of the case. The judgment of the Hon’ble jurisdictional High Court in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) (supra) was rendered on 18.12.2018. The intimation u/s 200A of the I.T.Act and the orders of the CIT(A) were passed much subsequent to 18.12.2018. Non- consideration of judgment of the Hon’ble jurisdictional High Court in itself is a mistake apparent from record as held by the Hon’ble Apex Court in the case of ACIT v. Saurashtra Kutch Stock Exchange Ltd. (supra). Therefore, we hold that the CIT(A) was not legally correct in dismissing the appeals of the assessee, in limine. It is ordered accordingly. 10. In the result, the appeals filed by the assessees are allowed. Order pronounced on this 12 th day of September, 2021. Sd/- Sd/- (Beena Pillai) (Chandra Poojari) JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore; Dated : 12 th September, 2021. Devadas G* ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 9 Sr.No. ITA No Branch Name Financial Year Qtr. Form Type Due Date of Filing Retrun Date of original TDS return filed Amount of Late filing Levy 1 ITA 684/COCH/2022 Thondiyil 2012-13 Q3 26Q 1/15/2013 7-Feb-13 4600 2 ITA/747/COCH/2022 Edavanna 2012-13 Q2 24Q 10/15/2012 27-Nov-12 8600 3 ITA/748/COCH/2022 Edavanna 2012-13 Q2 26Q 10/15/2012 30-Dec-13 10081 4 ITA/749/COCH/2022 Edavanna 2012-13 Q3 24Q 1/15/2013 31-Jan-13 3200 5 ITA/750/COCH/2022 Edavanna 2012-13 Q3 26Q 1/15/2013 31-Jan-13 3200 6 ITA/761/COCH/2022 Calicut City 2012-13 Q2 24Q 10/15/2012 7-Dec-12 10600 7 ITA/762/COCH/2022 Calicut City 2012-13 Q2 26Q 10/15/2012 7-Dec-12 10600 8 ITA/763/COCH/2022 Calicut City 2012-13 Q4 24Q 5/15/2013 3-Jun-13 3800 9 ITA/764/COCH/2022 Calicut City 2012-13 Q4 26Q 5/15/2013 3-Jun-13 3800 10 ITA/782/COCH/2022 Chamravattom 2012-13 Q4 27Q 5/15/2013 24-Jun-13 8000 11 ITA/714/COCH/2022 Chelembra 2012-13 Q4 24Q 5/15/2013 3-Jun-13 3800 12 ITA/713/COCH/2022 Chelembra 2012-13 Q4 26Q 5/15/2013 3-Jun-13 3800 13 ITA/715/COCH/2022 Chelembra 2014-15 Q2 26Q 10/15/2014 15-Jan-15 8865 14 ITA/716/COCH/2022 Chelembra 2014-15 Q3 24Q 1/15/2015 9-Apr-15 16800 15 ITA/785/COCH/2022 Thazhekode 2012-13 Q3 24Q 1/15/2013 5-Mar-13 9800 16 ITA/783/COCH/2022 Changaramkulam 2012-13 Q4 24Q 5/15/2013 3-Jun-13 3800 17 ITA/727/COCH/2022 Cheeral 2012-13 Q2 24Q 10/15/2012 26-Nov-12 8400 18 ITA/728/COCH/2022 Cheeral 2012-13 Q2 26Q 10/15/2012 26-Nov-12 8400 19 ITA/729/COCH/2022 Cheeral 2012-13 Q3 24Q 1/15/2013 19-Mar-13 12600 20 ITA/730/COCH/2022 Cheeral 2012-13 Q3 26Q 1/15/2013 19-Mar-13 11665 21 ITA/731/COCH/2022 Cheeral 2012-13 Q4 24Q 5/15/2013 29-Jun-13 9000 22 ITA/732/COCH/2022 Cheeral 2012-13 Q4 26Q 5/15/2013 13-Jul-13 11800 23 ITA/733/COCH/2022 Cheeral 2013-14 Q1 24Q 7/15/2013 31-Jul-13 3200 24 ITA/734/COCH/2022 Cheeral 2013-14 Q1 26Q 7/15/2013 31-Jul-13 3200 25 ITA/739/COCH/2022 Eranhimangad 2012-13 Q2 24Q 10/15/2012 1-Jan-13 6000 26 ITA/740/COCH/2022 Eranhimangad 2012-13 Q2 26Q 10/15/2012 1-Jan-13 7896 27 ITA/741/COCH/2022 Eranhimangad 2012-13 Q3 24Q 1/15/2013 31-Jan-13 3200 28 ITA/742/COCH/2022 Eranhimangad 2012-13 Q3 26Q 1/15/2013 31-Jan-13 3200 29 ITA/751/COCH/2022 Chalikkara 2012-13 Q2 24Q 10/15/2012 26-Apr-13 21000 30 ITA/752/COCH/2022 Chalikkara 2012-13 Q2 26Q 10/15/2012 26-Apr-13 4586 31 ITA/753/COCH/2022 Chalikkara 2012-13 Q3 24Q 1/15/2013 26-Apr-13 20200 32 ITA/754/COCH/2022 Chalikkara 2012-13 Q3 26Q 1/15/2013 26-Apr-13 7665 33 ITA/755/COCH/2022 Chalikkara 2012-13 Q4 24Q 5/15/2013 18-Jun-13 6800 34 ITA/756/COCH/2022 Chalikkara 2012-13 Q4 26Q 5/15/2013 7-Jun-13 4600 35 ITA/757/COCH/2022 Chalikkara 2013-14 Q1 24Q 7/15/2013 31-Jul-13 3200 36 ITA/758/COCH/2022 Chalikkara 2013-14 Q1 26Q 7/15/2013 31-Jul-13 3200 37 ITA/759/COCH/2022 Chalikkara 2014-15 Q2 24Q 10/15/2014 31-Oct-14 3200 38 ITA/760/COCH/2022 Chalikkara 2014-15 Q2 26Q 10/15/2014 31-Oct-14 3200 39 ITA/719/COCH/2022 Cherucode 2012-13 Q2 24Q 10/15/2012 27-Nov-12 8600 ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 10 40 ITA/720/COCH/2022 Cherucode 2012-13 Q2 26Q 10/15/2012 27-Nov-12 4471 41 ITA/722/COCH/2022 Cherucode 2012-13 Q3 24Q 1/15/2013 31-Jan-13 3200 42 ITA/721/COCH/2022 Cherucode 2012-13 Q3 26Q 1/15/2013 31-Jan-13 3200 43 ITA/743/COCH/2022 Elankur 2012-13 Q2 24Q 10/15/2012 27-Nov-12 8600 44 ITA/744/COCH/2022 Elankur 2012-13 Q2 26Q 10/15/2012 27-Nov-12 5985 45 ITA/745/COCH/2022 Elankur 2012-13 Q3 24Q 1/15/2013 14-Feb-13 6000 46 ITA/746/COCH/2022 Elankur 2012-13 Q3 26Q 1/15/2013 14-Feb-13 6000 47 ITA/775/COCH/2022 Edachery 2012-13 Q2 24Q 10/15/2012 26-Nov-12 8400 48 ITA/776/COCH/2022 Edachery 2012-13 Q2 26Q 10/15/2012 14-Jan-13 18200 49 ITA/777/COCH/2022 Edachery 2012-13 Q3 24Q 1/15/2013 20-May-13 17500 50 ITA/778/COCH/2022 Edachery 2012-13 Q3 26Q 1/15/2013 20-May-13 23825 51 ITA/779/COCH/2022 Edachery 2012-13 Q4 24Q 5/15/2013 18-Jul-13 12800 52 ITA/780/COCH/2022 Edachery 2012-13 Q4 26Q 5/15/2013 18-Jul-13 12800 53 ITA/781/COCH/2022 Edachery 2012-13 Q4 27Q 5/15/2013 18-Jul-13 4428 54 ITA/709/COCH/2022 Chengottukavu 2012-13 Q2 24Q 10/15/2012 11-Mar-13 10635 55 ITA/710/COCH/2022 Chengottukavu 2012-13 Q3 24Q 1/15/2013 16-May-13 15635 56 ITA/712/COCH/2022 Chengottukavu 2012-13 Q4 24Q 5/15/2013 3-Jun-13 3800 57 ITA/711/COCH/2022 Chengottukavu 2012-13 Q4 26Q 5/15/2013 3-Jun-13 3800 58 ITA/717/COCH/2022 Chokkad 2012-13 Q2 24Q 10/15/2012 1-Jan-13 8000 59 ITA/718/COCH/2022 Chokkad 2012-13 Q3 24Q 1/15/2013 5-Mar-13 9800 60 ITA/769/COCH/2022 Chakkittapara 2012-13 Q2 26Q 10/15/2012 19-Dec-12 5705 61 ITA/770/COCH/2022 Chakkittapara 2012-13 Q3 24Q 1/15/2013 19-Mar-13 5000 62 ITA/771/COCH/2022 Chakkittapara 2012-13 Q3 26Q 1/15/2013 19-Mar-13 4271 63 ITA/773/COCH/2022 Chakkittapara 2012-13 Q4 26Q 5/15/2013 7-Jun-13 4582 64 ITA/774/COCH/2022 Chakkittapara 2014-15 Q2 26Q 10/15/2014 7-Jan-15 5404 65 ITA/723/COCH/2022 Cherpulassery 2012-13 Q2 24Q 10/15/2012 27-Nov-12 6000 66 ITA/724/COCH/2022 Cherpulassery 2012-13 Q2 26Q 10/15/2012 27-Nov-12 7200 67 ITA/725/COCH/2022 Cherpulassery 2012-13 Q3 24Q 1/15/2013 31-Jan-13 3200 68 ITA/726/COCH/2022 Cherpulassery 2012-13 Q3 26Q 1/15/2013 5-Mar-13 9800 69 ITA/765/COCH/2022 Chungathara 2012-13 Q2 24Q 10/15/2012 27-Nov-12 8600 70 ITA/766/COCH/2022 Chungathara 2012-13 Q2 26Q 10/15/2012 27-Nov-12 6364 71 ITA/767/COCH/2022 Chungathara 2012-13 Q3 24Q 1/15/2013 14-Feb-13 6000 72 ITA/768/COCH/2022 Chungathara 2012-13 Q3 26Q 1/15/2013 14-Feb-13 6000 73 ITA/735/COCH/2022 Koyalmannam 2012-13 Q2 24Q 10/15/2012 27-Nov-12 8600 74 ITA/736/COCH/2022 Koyalmannam 2012-13 Q2 26Q 10/15/2012 27-Nov-12 8600 75 ITA/737/COCH/2022 Koyalmannam 2012-13 Q3 24Q 1/15/2013 14-Feb-13 6000 76 ITA/738/COCH/2022 Koyalmannam 2012-13 Q3 26Q 1/15/2013 14-Feb-13 6000 77 ITA 705/COCH/2022 Choondal 2012-13 Q4 26Q 5/15/2013 10-Jun-13 5200 78 ITA 706/COCH/2022 Choondal 2013-14 Q3 26Q 1/15/2014 8-Apr-14 8000 79 ITA/784/COCH/2022 Ezhamkulam 2012-13 Q3 24Q 1/15/2013 8-Feb-13 4800 80 ITA 703/COCH/2022 Mangalapuram 2012-13 Q3 24Q 1/15/2013 7-Feb-13 4600 81 ITA 704/COCH/2022 Mangalapuram 2012-13 Q4 24Q 5/15/2013 31-May-13 3200 82 ITA/708/COCH/2022 Thrissur Ro 2012-13 Q4 24Q 5/15/2013 3-Jun-13 3800 ITA No.684/Bang/2022 & Ors. M/s.Kerala Gramin Bank. 11 83 ITA/707/COCH/2022 Thrissur Ro 2012-13 Q4 26Q 5/15/2013 3-Jun-13 3800 84 ITA/772/COCH/2022 Chakkittapara 2012-13 Q4 24Q 5/15/2013 7-Jun-13 4600 Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-NFAC, Delhi 4. The Pr.CIT, concerned. 5. The DR, ITAT, Cochin. 6. Guard File. Asst.Registrar/ITAT, Cochin
Mehul