Kerala High Court
Andoorkonam Service Co-Operative Bank ... vs The Assistant Commissioner Of Income ... on 23 January, 2025
Author: D K Singh
Bench: D. K. Singh
WP(C) No.11776/2022 1/4 Order Date : 23-01-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE D. K. SINGH
Thursday, the 23rd day of January 2025 / 3rd Magha, 1946
WP(C) NO. 11776 OF 2022
PETITIONER:
ANDOORKONAM SERVICE CO-OPERATIVE BANK LTD.NO.3127, REPRESENTED BY
ITS SECRETARY, KEEZHAVOOR P.O, THIRUVANANTHAPURAM DISTRICT 695 584.
RESPONDENTS:
1. THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT
COMMISSIONER OF INCOME TAX, TDS RANGE, IIIRD FLOOR, AAYAKAR BHAVAN,
KOWDIAR P.O, THIRUVANANTHAPURAM , PIN 695 003.
2. THE CENTRAL BOARD OF DIRECT TAXES, REPRESENTED BY ITS CHAIRPERSON,
ROOM NO. 143 E, NORTH BLOCK, DEPARTMENT OF REVENUE (CBDT)/MINISTRY
OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI , PIN 110 001.
3. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA,
MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT, RAISANA HILL,
NEW DELHI , PIN 110 001
4. THE REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM , PIN
695 001.
5. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF CO-OPERATION, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN 695 001
6. THE KERALA STATE CO-OPERATIVE BANK, REPRESENTED BY ITS CHIEF
EXECUTIVE OFFICER, P.B. NO. 6515, CO BANK TOWERS, PALAYAM,
THIRUVANANTHAPURAM, PIN 695 033
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to (i) stay the deduction of tax at source from the interest
income generated out of the deposits by the petitioner maintained with the
6th respondent, under Section 194A of the Income Tax Act; and (ii) stay
the deduction of tax at source for the withdrawals made by the petitioner
from its deposits maintained with the 6th respondent, as also from the
disbursement of interest to the members of the petitioner, under Section
194N of the Income Tax Act, Pending disposal of the Writ Petition (Civil).
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
20.03.2024 and upon hearing the arguments of M/S T.R.HARIKUMAR & ARJUN
RAGHAVAN, Advocates for the petitioner, SRI.S.VAIDYANATHAN, CENTRAL
GOVERNMENT COUNSEL for R3 and of SRI. THOMAS ABRAHAM, Advocate for R6, the
court passed the following:
WP(C) No.11776/2022 2/4 Order Date : 23-01-2025
D K SINGH, J.
------------------------------------------
W.P. (C) Nos. 30686/2021; 213, 378, 383, 384, 732, 736, 833, 1383, 1633,
1088, 1943, 2208, 2780, 3734, 4385, 4442, 4996, 5569, 5900, 8026, 8742,
10465, 10480, 10498, 10547, 10692, 10719, 10721, 10731, 10735, 10738,
10741, 10744, 10747, 10787, 10799, 10810, 10818, 10828, 10831, 10845,
10855, 10891, 10936, 10937, 10967, 10968, 11001, 11009, 11035, 11042,
11058, 11072, 11087, 11092, 11096, 11117, 11130, 11135, 11138, 11144,
11149, 11150, 11165, 11186, 11187, 11194, 11203, 11224, 11247, 11248,
11262, 11263, 11271, 11272, 11273, 11301, 11309, 11316, 11323, 11325,
11326, 11327, 11332, 11335, 11342, 11355, 11366, 11371, 11373, 11381,
11407, 11415, 11420, 11440, 11441, 11445, 11446, 11450, 11458, 11467,
11478, 11480, 11487, 11489, 11507, 11530, 11544, 11555, 11558, 11570,
11591, 11599, 11600, 11601, 11605, 11607, 11609, 11616, 11620, 11621,
11627, 11646, 11649, 11654, 11679, 11683, 11684, 11718, 11727, 11728,
11738, 11740, 11760, 11765, 11766, 11768, 11772, 11776, 11780, 11781,
11783, 11784, 11792, 11810, 11848, 11851, 11870, 11884, 11887, 12054,
12057, 12061, 12065, 12076, 12086, 12100, 12102, 12105, 12110, 12123,
12124, 12126, 12145, 12257, 12263, 12351, 12428, 12504, 12545, 12635,
12713, 12744, 12753, 12754, 12759, 13011, 13047, 13112, 13114, 13171,
13184, 13303, 13305, 13318, 13339, 13358, 13364, 13410, 13439, 13492,
13545, 13615, 13687, 13693, 13707, 13720, 13741, 13746, 13760, 13761,
13781, 13797, 13833, 13891, 13895, 13902, 13903, 13912, 13939, 13940,
13996, 14006, 14010, 14014, 14017, 14047, 14061, 14068, 14119, 14122,
14151, 14162, 14195, 14341, 14425, 14559, 14687, 14715, 14806, 14807,
14811, 14832, 14838, 14944, 14960, 15027, 15066, 15438, 15480, 15487,
15518, 15789, 15825, 15828, 15874, 16074, 16243, 16321, 16459, 16598,
16805, 16881, 17323, 17707, 17716, 17796, 18070, 18489, 18690, 20028,
21287, 21639, 21922, 22198, 22339, 22917, 23239, 23780, 24428, 24538,
31251, 41031, 41499/2022; 8943, 25894, 27682, 32580, 36670,
43925/2023; 9194/2024
------------------------------------------
Dated: 23rd January 2025
WP(C) No.11776/2022 3/4 Order Date : 23-01-2025
W.P. (C) Nos. 30686/2021; 213, 378, 383, 384, 732, 736, 833, 1383, 1633, 1088, 1943, 2208, 2780, 3734,
4385, 4442, 4996, 5569, 5900, 8026, 8742, 10465, 10480, 10498, 10547, 10692, 10719, 10721, 10731,
10735, 10738, 10741, 10744, 10747, 10787, 10799, 10810, 10818, 10828, 10831, 10845, 10855, 10891,
10936, 10937, 10967, 10968, 11001, 11009, 11035, 11042, 11058, 11072, 11087, 11092, 11096, 11117,
11130, 11135, 11138, 11144, 11149, 11150, 11165, 11186, 11187, 11194, 11203, 11224, 11247, 11248,
11262, 11263, 11271, 11272, 11273, 11301, 11309, 11316, 11323, 11325, 11326, 11327, 11332, 11335,
11342, 11355, 11366, 11371, 11373, 11381, 11407, 11415, 11420, 11440, 11441, 11445, 11446, 11450,
11458, 11467, 11478, 11480, 11487, 11489, 11507, 11530, 11544, 11555, 11558, 11570, 11591, 11599,
11600, 11601, 11605, 11607, 11609, 11616, 11620, 11621, 11627, 11646, 11649, 11654, 11679, 11683,
11684, 11718, 11727, 11728, 11738, 11740, 11760, 11765, 11766, 11768, 11772, 11776, 11780, 11781,
11783, 11784, 11792, 11810, 11848, 11851, 11870, 11884, 11887, 12054, 12057, 12061, 12065, 12076,
12086, 12100, 12102, 12105, 12110, 12123, 12124, 12126, 12145, 12257, 12263, 12351, 12428, 12504,
12545, 12635, 12713, 12744, 12753, 12754, 12759, 13011, 13047, 13112, 13114, 13171, 13184, 13303,
13305, 13318, 13339, 13358, 13364, 13410, 13439, 13492, 13545, 13615, 13687, 13693, 13707, 13720,
13741, 13746, 13760, 13761, 13781, 13797, 13833, 13891, 13895, 13902, 13903, 13912, 13939, 13940,
13996, 14006, 14010, 14014, 14017, 14047, 14061, 14068, 14119, 14122, 14151, 14162, 14195, 14341,
14425, 14559, 14687, 14715, 14806, 14807, 14811, 14832, 14838, 14944, 14960, 15027, 15066, 15438,
15480, 15487, 15518, 15789, 15825, 15828, 15874, 16074, 16243, 16321, 16459, 16598, 16805, 16881,
17323, 17707, 17716, 17796, 18070, 18489, 18690, 20028, 21287, 21639, 21922, 22198, 22339, 22917,
23239, 23780, 24428, 24538, 31251, 41031, 41499/2022; 8943, 25894, 27682, 32580, 36670, 43925/2023;
9194/2024
2
ORDER
These writ petitions have remained pending for quite
some time. However, due to the paucity of time, the judgment
could not be delivered. As this Court is not sitting in the tax
jurisdiction, it would be appropriate to post these writ
petitions before the regular Bench having tax jurisdiction.
Therefore, the Registry is directed to post these writ
petitions before the regular Bench having tax jurisdiction and
these cases are not to be treated as part heard with this Court.
Sd/-
D K SINGH
JUDGE
jjj
WP(C) No.11776/2022 4/4 Order Date : 23-01-2025
APPENDIX OF WP(C) 11776/2022
Exhibit P1 A TRUE COPY OF THE NOTICE DATED 30.03.2022 ISSUED UNDER
SECTION 194 A(3) (V) OF THE INCOME TAX ACT FROM THE
POTHENCODE BRANCH OF THE 6TH RESPONDENT TO PETITIONER.
Exhibit P2 A TRUE COPY OF THE JUDGMENT 18.10.2019 IN W.P.C NO.
11176 OF 2019 OF THIS HON'BLE COURT.
Exhibit P3 A TRUE COPY OF THE EXTRACT OF SECTION 194A OF INCOME
TAX ACT, 1961, AS APPEARING IN THE WEBSITE OF INCOME
TAX DEPARTMENT.
Exhibit P4 A TRUE COPY OF THE INTERIM ORDER DATED 10.02.2022 IN
WP(C) NO. 4385 OF 2022 OF THIS HON'BLE COURT.
Exhibit P5 A TRUE COPY OF THE INTERIM ORDER DATED 23.04.2020 IN
W.P TMP NO. 107 OF 2020 (PRESENTLY WP(C) NO. 10659 OF
2020) OF THIS HON'BLE COURT.
Exhibit P6 A TRUE COPY OF THE NOTICE DATED 23.03.2022 ISSUED BY
6TH RESPONDENT TO KIZHUVILAM SERVICE CO-OPERATIVE BANK,
UNDER SECTION 194 N OF THE INCOME TAX ACT.
Exhibit P7 A TRUE COPY OF THE INTERIM ORDER DATED 29.03.2022 IN
W.P.C NO. 10988 OF 2022 OF THIS HON'BLE COURT.
