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Grounds Not Raised Before CIT(A): ITAT Cochin Dismisses Appeal on Gratuity
Case Law Details
- Case Name
- Vellanikkara Service Co-op. Bank Ltd Vs ITO (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Cochin
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Vellanikkara Service Co-op. Bank Ltd Vs ITO (ITAT Cochin)
Income Tax Appellate Tribunal (ITAT), Cochin bench, has dismissed an appeal filed by Vellanikkara Service Co-operative Bank Ltd. against an order of the National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2018-19. The appeal primarily concerned a disallowance related to a provision for gratuity.
The case originated from the bank’s return of income for AY 2018-19, where it declared nil income after claiming a deduction of Rs. 3,99,21,348/- under section 80P of the Income Tax Act, 1961. The Income...






