Muppathadam Service ... vs Assessment Officer/Income Tax ...
2022 Latest Caselaw 11814 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
 WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944
                        WP(C) NO. 41580 OF 2022
PETITIONER:

          MUPPATHADAM SERVICE CO-OPERATIVE BANK LTD. NO. E-216
          AGED 50 YEARS
          MUPPATHADAM P.O, ALUVA, ERNAKULAM DISTRICT, KERALA,
          REPRESENTED BY ITS SECRETARY., PIN - 683110

          BY ADVS.
          M.PAUL VARGHESE
          M.M.MONAYE
          K.V.SANOSH


RESPONDENTS:

    1     ASSESSMENT OFFICER/INCOME TAX OFFICER, ASSESSMENT UNIT,
          NATIONAL E-ASSESSMENT CENTRE
          INCOME TAX DEPARTMENT,
          MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR,
          E-RAMP, JAWAHARLAL STADIUM, DELHI, PIN - 110003

    2     THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL
          FACELESS APPEAL CENTRE (NFAC),
          INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,
          JAWAHARLAL STADIUM, DELHI, PIN - 110003

    3     THE INCOME TAX OFFICER
          WARD - 2, TPS, KAP COMMERCIAL COMPLEX, O/O ADDITIONAL
          COMMISSIONER OF INCOME TAX, ALUVA RANGE, R.S. ROAD,
          ALUVA , PIN - 683101

    4     PRINCIPAL COMMISSIONAR OF INCOME TAX, KERALA
          C.R. BUILDING, I.S. PRESS ROAD, KOCHI , PIN - 682018


OTHER PRESENT:

          ADV. CHRISTOPHER ABRAHAM (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.41580/2022                            -2-

                                        JUDGMENT

Petitioner is a Primary Agricultural Credit Society registered under the Kerala Co-

operative Societies Act, 1969. Ext.P1 order of assessment was issued against the petitioner.

In the assessment order, petitioner's claim for deduction under Section 80P was rejected

on the ground that there was no evidence to show that petitioner satisfied the ingredients

of the Primary Agricultural Credit Society as contemplated under the Kerala Co-operative

Societies Act.

2. While assailing the assessment order before the 2 nd respondent, petitioner

has sought to canvass that the judgment of the Supreme Court in Mavilayi Service Co-

operative Bank Ltd. v. Commissioner of Income Tax; 2021 (1) KLT 485 now

governs the field thereby rendering the assessment itself as incorrect.

3. Since the petitioner has already preferred an appeal as Ext.P2 along with

Ext.P4 application to condone the delay in filing the appeal and the same is pending

consideration before the 2nd respondent, I deem it fit that this writ petition be disposed of

directing the 2nd respondent to consider the appeal in a time bound manner.

4. Accordingly, there will be a direction to the 2 nd respondent to consider and

pass appropriate orders on Ext.P2, as expeditiously as possible within a period of 2

months from the date of receipt of a copy of this judgment. .

5. Till the disposal of the appeal, no coercive steps shall be initiated against the

petitioner pursuant to Exts.P1.

It is made clear that the appellate authority needs to consider the appeal on merits

only if he decides to condone the delay in filing the appeal.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 41580/2022

PETITIONER EXHIBITS

Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.08.2022 FOR THE AY 2020-21 ALONG WITH DEMAND NOTICE

Exhibit-P2 TRUE COPY OF THE MEMORANDUM OF APPEAL IN FORM 35 DATED 11.102022

Exhibit-P3 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF INCOME TAX FORMS DATED 11.10.2022

Exhibit-P4 TRUE COPY OF THE PETITION TO CONDONE THE DELAY DATED 11.10.2022

Exhibit-P5 TRUE COPY OF THE PETITION FOR STAY DATED 11.10.2022