IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment Year: 2017-18 Kanippayyur Service Co-op. Bank Ltd. .......... Appellant Kanippayyur, Thrissur 680517 [PAN: AABTK8207E]

vs.

The Income Tax Officer, Ward 1 & TPS, Guruvayoor..... Respondent Assessee by: ------- None -------

Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.10.2025 Date of Pronouncement: 29.10.2025

O R D E R

Per: Anikesh Banerjee, JM The instant appeal of the assessee was filed against the order of the Learned National Faceless Appeal Centre, Delhi [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, the Act’) for Assessment Year 2017-18, date of order 13/06/2025. The impugned order emanated from the order of the National Faceless Assessment Centre, Delhi (in short, ‘Ld.AO’)

passed under section 271B of the Act, date of order 17/01/2022.

2. The assessee is a cooperative bank and filed the return U/s 139(1) of the Act. The assessee claimed deduction under section 80P of the Act in its return. The assessee’s case was selected for scrutiny and the assessment was completed under section 143(3) of the Act on 25/11