IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM ITA Nos. 827 to 831/Coch/2024 Assessment Years: 2012-13 to 2016-17 Pattom Service Co-op. Bank Ltd. .......... Appellant Medical College, Kannanmoola Thriuvananthapuram 695011 [PAN: AAEAP02030Q]

vs.

DCIT, Central Circle .......... Respondent Thiruvananthapuram Appellant by: Shri K.P. Pradeep, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 19.02.2025 Date of Pronouncement: 18.03.2025

O R D E R

Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)], dated

24.05.2022 for Assessment Years (AYs) 2012-13 to 2016-17.

2. Since identical issues are involved in these appeals, they are heard together and disposed of vide this common order. For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 831/Coch/2024 for AY 2016-17 are stated herein.

3. Brief facts of the case are that the appellant is a co-operative society engaged in the business of providing credit facilities to its members. The return of income for AY 2016-17 was filed on 28.03.2018 declar