TMI Blog2015 (3) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue elaborately in the case of Kadachira Service Co-operative Bank [ 2013 (2) TMI 208 - ITAT COCHIN] , M/s Kunnamangalam Co-operative Bank [ 2014 (10) TMI 350 - ITAT COCHIN] and M/s Pinarayi Service Cooperative Bank Ltd [ 2014 (7) TMI 1176 - ITAT COCHIN] and found that if the assessee failed to file the return of income within the prescribed time and claim deduction u/s 80P, then the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N.R.S. Ganesan, These four appeals pertain to three independent assessees and are directed against the respective orders of the CIT(A). Since common issue arises for consideration, for the sake of convenience, they were heard together and are disposed of by this common order. 2. All the assessees requested for adjournment by filing applications. Since the issue involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled for deduction u/s 80P. In the case of Mullackodi Co-operative Rural Bank Ltd, the CIT(A) has passed the order before the orders of this Tribunal in the case of Kadachira Service Co-operative Bank Ltd and others cited supra. However, the CIT(A) has followed his own order in the case of Karivellor Service Co-operative Bank Ltd. Since the order of the CIT(A) in the case of Mullackodi Co-oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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