The assessees were co-operative societies registered under the Kerala Co-operative Societies Act, 1969 . The AO  treated them as co-operative banks and not as primary agricultural credit societies and denied their claim for deduction under S 80P(2) of the  Act, The CIT (A) followed the judgment in Chirakkal Service Co-Operative Bank Ltd. v. CIT (2016) 384 ITR 490 (Ker) (HC)and directed the Assessing Officer to grant deduction under S. 80P(2) on the ground that the assessees were classified as primary agricultural credit societies by the Registrar of Co-operative Societies. Decisio relied on by the CIT (A) is overruled by the Full Bench in Poonjar Service Co -Operative Bank Ltd  Mavilayai Service Co -Operative Bank Ltd ( 2019) 414 ITR 67 (FB)  (Ker )(HC)   The Tribunal also relied upon the decision and dismissed the appeal filed by the Department. The assessees’ cross-objections supporting the orders passed by the Commissioner (Appeals) by making reference to a circular issued by the Department were also dismissed by the Tribunal on the ground that they only supported the view taken by the CIT (A) On further appeals, dismissing the appeals, that a circular issued by the Board was not binding on the Tribunal and it was not necessary for the Tribunal to consider the effect of the circular issued by the Board. The appeals were misconceived. No question of law arose. (ITA Nos. 197/198 /199 and 202 of 2019 dt 8 -01 -2020 )