Kerala High Court
Kuruppampady Service ... vs The Central Board Of Direct Taxes on 13 April, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
TUESDAY, THE 13TH DAY OF APRIL 2021 / 23RD CHAITHRA, 1943
WP(C).No.9753 OF 2021(T)
PETITIONER/S:
KURUPPAMPADY SERVICE CO-OPERATIVE BANK
LTD.NO.E 257, KURUPPAMPADY, PERUMBAVOOR,
ERNAKULAM - 683545,
REPRESENTED BY ITS SECRETARY, JAYAPRAKASH N.
BY ADVS.
DR.K.P.PRADEEP
SHRI.HAREESH M.R.
SRI.T.T.BIJU
SMT.T.THASMI
SMT.M.J.ANOOPA
RESPONDENT/S:
1 THE CENTRAL BOARD OF DIRECT TAXES
DEPARTMENT OF REVENUE MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI - 110001, REPRESENTED BY ITS CHAIRMAN.
2 INCOME TAX OFFICER, WARD .3,
AYYAKKAR BHAVAN, INCOME TAX,
KAP COMMERCIAL COMPLEX,
O/O. ADDITIONAL COMMISSIONER OF INCOME TAX,
ALUVA RANGE, R.S. ROAD, ALUVA, ERNAKULAM - 683101.
3 COMMISSIONER OF INCOME TAX (APPEALS)
OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS),
AAYAKAR BHAVAN, INCOME TAX OFFICE,
PANAMPILLY NAGAR, KOCHI, ERNAKULAM - 682036.
4 ADDITIONAL COMMISSIONER OF INCOME TAX
NATIONAL E-ASSESSMENT CENTRE, DELHI,
ROOM NO. 401, 2ND FLOOR,
E-RAMP. JAWAHARLAL NEHRU STADIUM, DELHI - 110003.
OTHER PRESENT:
SRI CHRISTOPHER ABRAHAM SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.9753 OF 2021(T) ..2..
JUDGMENT
Dated this the 13th day of April 2021
The petitioner is a Co-operative Society and a primary
Agricultural Credit Society, registered under the provisions of
the Kerala Co-operative Societies Act, 1969. The petitioner is
aggrieved by Ext.P1 and P1(a) assessment orders wherein, the
claim of the petitioner for deduction under Section 80(p) of the
Income Tax Act is denied. Challenging Ext.P1 and P1(a)
assessment orders, the petitioner has preferred Ext.P2 and P2
(a) statutory appeals before the 3rd respondent. However, in the
meantime, the 2nd respondent is taking coercive steps to recover
the amount demanded in Ext.P1 and P1(a) assessment orders.
According to the petitioner, the eligibility of the petitioner for
deduction under Section 80(p) of the Income Tax Act is covered
by the decision of the Hon'ble Supreme Court in Mavilayi
Service Co-operative Bank Ltd. v. Commissioner of Income
Tax reported in [2021(1) KHC 303]. The counsel for the
petitioner also relied on the common judgment of this Court in
WP(C).No.9753 OF 2021(T) ..3..
W.P.(C) No.8610 of 2021 and connected cases wherein, this
Court, taking note of the decision in Mavilayi Service Co-
operaitve Bank's case (supra) directed the Commissioner of
Income Tax to consider and dispose of the statutory appeals filed
by the Co-operative Societies therein, and till then not to
proceed with recovery steps .
2. Heard the counsel for the petitioner and the counsel for
the respondents.
3. In the light of the judgments referred to above, there
will be a direction to the 3 rd respondent to consider and pass
orders on Ext.P2 and P2 (a) appeals, expeditiously and till then
the respondents are directed to keep the recovery proceedings
pursuant to Ext.P1 assessment order in abeyance.
The writ petition is disposed of with the above directions.
Sd/-
MURALI PURUSHOTHAMAN,
JUDGE
SB
WP(C).No.9753 OF 2021(T) ..4..
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.
AAAJT2018D/2017-18 DATED 22.12.2019 ISSUED
FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT.
EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER NO.
AAAJT2018D/2018-19 DATED 03.02.2021 ISSUED
FOR THE YEAR 2018-19 BY THE 4TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 18.01.2020
FILED FOR THE YEAR 2017-18.
EXHIBIT P2(A) TRUE COPY OF THE APPEAL DATED 25.02.2021
FILED FOR THE YEAR 2018-19.
EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE
NO.ITBA/COM/F/17/2020-21/1031650774(1)
ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 31.03.2021
IN WP(C) NO. 8610 OF 2021.
//true copy //
P.A To Judge
