TMI Blog2015 (11) TMI 1780X X X X Extracts X X X X X X X X Extracts X X X X ..... O [ 2014 (7) TMI 1176 - ITAT COCHIN] and denied the benefit of deduction u/s 80P - Decided against assessee. - ITA No.179 &180/Coch/2015 (Asst Years 2008-09 &2010-11 ) - - - Dated:- 2-11-2015 - S/Shri B P Jain And George George.K, JJ. Assessee By Shri Arun Raj. S Revenue By Sh K P Gopakumar, Sr DR ORDER George George. K., These app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction was that the assessee is a cooperative bank engaged in the business of banking and in view of insertion of sub.sec (4) to sec. 80P w.e.f 1.4.2007 cooperative banks were not entitled to get the benefit of deduction u/s 80P(2)(i)(a) of the I T Act. 4 Aggrieved by the denial of deduction u/s 80P, the assessee preferred appeals before the first appellate authority. The CIT(A) conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 25.7.2014 for the assessment year 2009-10 and M/s Pinarayi Service Co-operative Bank Ltd vs Income tax Officer, ward 2, Kannur in ITA No. 123/Coch/2012 dated 31.7.2014 for the AY 2009-10. Respectfully following the said order, I dismiss this ground of appeal of the appellant in these cases also as the factual matrix is same in all the cases. 5 The assessee being aggrieved is in app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s orders of the Cochin Bench of the Tribunal in the cases of M/s Kunnamangalam Co-operative Bank vs Income Tax Officer, ward 2(3) Calicut in ITA No. 156/Coch/20124 dated 25.7.2014 for the assessment year 2009-10 and M/s Pinarayi Service Co-operative Bank Ltd vs Income tax Officer, ward 2, Kannur in ITA No. 123/Coch/2012 dated 31.7.2014 for the AY 2009-10. Since the Cochin Bench of the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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