IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM ITA No. 639/Coch/2025 Assessment Year: 2017-18 Kollam District Police Department .......... Appellant Employees Co-operative Society Lt No Q 1179, Near S P Office, Kollam-691001 [PAN: AACAK5573H]

vs.

Assessment Unit, Income Tax Department ......... Respondent Assessee by: Shri Surendranath Rao, CA Revenue by: Smt. Leena Lal, Sr. D.R.

ITA No. 605/Coch/2025 Assessment Year: 2013-14 Porkulam Service Co-op. Bank Ltd. .......... Appellant (VIA) Pazhanji, Thalappilly, Thrissur- 680542 [PAN: AAAAP4486A]

vs.

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

Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 29.10.2025 Date of Pronouncement: 30.10.2025

O R D E R

Per: Anikesh Banerjee, JM The instant appeal of both 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 10/07/2025 for petitioner-1 & for Assessment year 2013-14, date of order 25/06/2025 for petitioner-