By Advs.sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1639 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C) 17748/2019 of HIGHCOURT APPELLANT/PETITIONER: THE PULPATTA CO-OPERATIVE URBAN CREDIT SOCIETY LTD.NO.7445, PULAPATTA P.O., UMMANEZHI, PALAKKAD-678 632,REPRESENTED BY ITS SECRETARY, JAYASANKARAN.K., AGED 40, S/O.KUTTYRAMAN. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 3, AYAKAR BHAVAN, PALAKAKD-678 014.WARD 3, AYAKAR BHAVAN, PALAKAKD-678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR-680 001. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 19.07.2019, ALONG WITH WA.1644/2019, WA.1642/2019, WA.1651/2019, WA.1641/2019, WA.1652/2019, WA.1649/2019, WA.1647/2019, WA.1646/2019, WA.1643/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1640 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C) NO.17738/2019 ofHIGH COURT APPELLANT/PETITIONER: THE KARAKURISSI SERVICE CO-OPERATIVE BANK LTDNO. P 1025, KARAKURISSI, PALAKKAD 678 595, REPRESENTED BY ITS SECRETARY, A. JAYASREE, AGED 48,D/O. A. ANIYAN MENON. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICERWARD 2, AYAKAR BHAVAN, PALAKKAD 678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR 680 001 OTHER PRESENT: SRI. JOSE JOSEPH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1639/2016, WA.1641/2019, WA.1642/2019, WA.1643/2019, WA.1644/2019, WA.1646/2019, WA.1647/2019, WA.1649/2019, WA.1651/2019, WA.1652/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1641 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17751/2019 ofHIGH COURT APPELLANT/PETITIONER: THE THACHAMPARA SERVICECO-OPERATIVE BANK LTD. NO. 3150, MAIN ROAD, THACHAMPARA, PALAKKAD - 678 593, REPRESENTED BY ITSSECRETARY, JAYAKUMAR.M, AGED 52, S/O. PADMANABHAN NAIR BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD - 678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR - 680 001 OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1644/2019, WA.1642/2019, WA.1651/2019, WA.1652/2019, WA.1649/2019, WA.1647/2019, WA.1646/2019, WA.1643/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1642 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17742/2019 ofHIGH COURT APPELLANT/PETITIONER: THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD NO. P 585, RAZMALL COMPLEX, PALLIPURAM ROAD, PATTAMBI, PALAKKAD - 679 303, REPRESENTED BY ITS SECRETARY, C. GIRIJA, AGED 57, D/O.E.P. NARAYANAN NAIR BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER WARD 3, AYAKAR BHAVAN, PALAKKAD - 678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR - 680 001 OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1642 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17742/2019 ofHIGH COURT APPELLANT/PETITIONER: THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD NO. P 585, RAZMALL COMPLEX, PALLIPURAM ROAD, PATTAMBI, PALAKKAD - 679 303, REPRESENTED BY ITS SECRETARY, C. GIRIJA, AGED 57, D/O.E.P. NARAYANAN NAIR BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER WARD 3, AYAKAR BHAVAN, PALAKKAD - 678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR - 680 001 OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1644/2019, WA.1651/2019, WA.1641/2019, WA.1652/2019, WA.1649/2019, WA.1647/2019, WA.1646/2019, WA.1643/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1643 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17746/2019 ofHIGH COURT APPELLANT/PETITIONER: THE POTTASSERY SERVICE CO-OPERATIVE BANK LTDNO. P543, POTTASSERY P.O., MANNARKKAD, PALAKKAD-678 598, REPRESENTED BY ITS SECRETARY, JOLLY SEBASTIAN, AGED 54, S/O DEVASIA BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICERWARD 4, AYAKAR BHAVAN, PALAKKAD - 678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR - 680 001 OTHER PRESENT: SRI JOSE JOSEPH STSNDING COUNSEL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1644/2019, WA.1642/2019, WA.1651/2019, WA.1641/2019, WA.1652/2019, WA.1649/2019, WA.1647/2019, WA.1646/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1644 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17735/2019 of HIGH COURT APPELLANT/PETITIONER: THE MUNDUR SERVICE CO-OPERATIVE BANK LTD.NO. F 1650, MUNDUR, PALAKKAD - 678 592, REPRESENTEDBY ITS SECRETARY, JIJUMON.A.J., AGED 45, S/O.JAYAPRAKASH.A.L. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER WARD 2, AYAKAR BHAVAN, PALAKKAD - 678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR - 680 001 OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1642/2019, WA.1651/2019, WA.1641/2019, WA.1652/2019, WA.1649/2019, WA.1647/2019, WA.1646/2019, WA.1643/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1646 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17789/2019 ofHIGH COURT APPELLANT/PETITIONER: THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD.,NO.P 373, MANNARKKAD COLLEGE P.O., KUMARAMPUTHUR, MANNARKKAD, PALAKKAD - 678 583, REPRESENTED BY ITS SECRETARY-IN-CHARGE, N.KRISHNADAS, AGED 56, S/O.RAGHAVAN NAIR. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 4, AYAKAR BHAVAN, PALAKKAD - 678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR - 680 001. OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1646 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17789/2019 ofHIGH COURT APPELLANT/PETITIONER: THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD.,NO.P 373, MANNARKKAD COLLEGE P.O., KUMARAMPUTHUR, MANNARKKAD, PALAKKAD - 678 583, REPRESENTED BY ITS SECRETARY-IN-CHARGE, N.KRISHNADAS, AGED 56, S/O.RAGHAVAN NAIR. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 4, AYAKAR BHAVAN, PALAKKAD - 678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR - 680 001. OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1644/2019, WA.1642/2019, WA.1651/2019, WA.1641/2019, WA.1652/2019, WA.1649/2019, WA.1647/2019, WA.1643/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1647 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17731/2019 ofHIGH COURT APPELLANT/PETITIONER: M/S.KONGAD SERVICE CO-OPERATIVE BANK LTD.,NO.P-538, KONGAD POST, PALAKKAD -678 631, REPRESENTED BY ITS SECRETARY, SHYLA K., AGED 55, D/O.C.GANGADHARAN NAIR. REPRESENTED BY ITS SECRETARY, SHYLA K., AGED 55, BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER, WARD-2, AYAKAR BHAVAN, PALAKKAD - 678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR-680 001. OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1644/2019, WA.1642/2019, WA.1651/2019, WA.1641/2019, WA.1652/2019, WA.1649/2019, WA.1646/2019, WA.1643/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1649 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17740/2019 ofHIGH COURT APPELLANT/PETITIONER: THE THATHAMANGALAM SERVICE CO-OPERATIVE BANK LTDNO. P 502, THATHAMANGALAM, PALAKKAD 678 012, REPRESENTED BY ITS SECRETARY K. JYOTHI, AGED 42, W/O. DIVYA PRASAD. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 5, AYAKAR BHAVAN, PALAKKAD 678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR 680 001 OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1644/2019, WA.1642/2019, WA.1651/2019, WA.1641/2019, WA.1652/2019, WA.1647/2019, WA.1646/2019, WA.1643/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1651 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17783/2019 ofHIGH COURT APPELLANT/PETITIONER: THE PERINGODE SERVICE CO-OPERATIVE BANK LTD NO F.552, 13/325, PARASSERY POST, KONGAD, PALAKKAD-678582, REPRESENTED BY ITS SECRETARY IN CHARGE, M.P.SASIKALA, AGED 57, D/O M.P.VASUDEVAN. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICERWARD 2, AYAKAR BHAVAN, PALAKKAD-678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR-680 001. OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1651 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17783/2019 ofHIGH COURT APPELLANT/PETITIONER: THE PERINGODE SERVICE CO-OPERATIVE BANK LTD NO F.552, 13/325, PARASSERY POST, KONGAD, PALAKKAD-678582, REPRESENTED BY ITS SECRETARY IN CHARGE, M.P.SASIKALA, AGED 57, D/O M.P.VASUDEVAN. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICERWARD 2, AYAKAR BHAVAN, PALAKKAD-678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR-680 001. OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1644/2019, WA.1642/2019, WA.1641/2019, WA.1652/2019, WA.1649/2019, WA.1647/2019, WA.1646/2019, WA.1643/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WA.No.1652 of 2019 AGAINST THE JUDGMENT DATED 01.07.2019 IN WP(C)NO.17729/2019 ofHIGH COURT APPELLANT/PETITIONER: THE MANNARKKAD GOVT EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD, P-630, MANNARKKAD P.O, PALAKKAD-678 582, REPRESENTED BY ITS SECRETARY, ZAIBUNEESA C.P, AGED 57, D/O. MOIDEENKUTTY. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICERWARD 4, AYAKAR BHAVAN, PALAKKAD-678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR-680 001 OTHER PRESENT: SRI JOSE JOSEPH STANDING COUNSEL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.07.2019, ALONG WITH WA.1644/2019, WA.1642/2019, WA.1651/2019, WA.1641/2019, WA.1649/2019, WA.1647/2019, WA.1646/2019, WA.1643/2019, WA.1640/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM & R.NARAYANA PISHARADI,JJ. = = = = = = = = = = = = = = = = = = W.A. No.1639, 1640,1641,1642, 1643, 1644, 1646, 1647, 1649, 1651 & 1652 of 20191643, 1644, 1646, 1647, 1649, 1651 & 1652 of 2019 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19[th] day of July,2019 J U D G M E N T C.K.ABDUL REHIM, J. Since identical judgments of the Single Judge are underchallenge in these writ appeals, all the cases were consideredtogether and disposed of through this common judgment. 2.Ext.P4 orders of the Commissioner of Income Tax(Appeals) were challenged in the writ petitions. Theappellants are Co-operative Societies registered under theKerala Co-operative Societies Act, 1969. Assessments ofincome tax made against the societies were challengedclaiming deductions allowable under Section 80P of theIncome Tax Act, 1961(hereinafter referred to as 'the IT Act').The interim applications filed seeking stay against realisationof the tax assessed was considered by the Appellate Authorityand interim stay were granted in all the cases by insisting & Connected cases -:13:- Since identical judgments of the Single Judge are underchallenge in these writ appeals, all the cases were consideredtogether and disposed of through this common judgment. 2.Ext.P4 orders of the Commissioner of Income Tax(Appeals) were challenged in the writ petitions. Theappellants are Co-operative Societies registered under theKerala Co-operative Societies Act, 1969. Assessments ofincome tax made against the societies were challengedclaiming deductions allowable under Section 80P of theIncome Tax Act, 1961(hereinafter referred to as 'the IT Act').The interim applications filed seeking stay against realisationof the tax assessed was considered by the Appellate Authorityand interim stay were granted in all the cases by insisting & Connected cases -:13:- upon payment of 20% of the disputed amount, pendingdisposal of the appeals. When those orders were challengedin the writ petitions, the learned Single Judge found that theinsistence for payment of 20% was made based on thedirections issued by the Central Board of Direct Taxes(CBDT).It was found that there is sufficient consideration of meritsand there is application of mind from the side of the AppellateAuthority. Hence, by observing that no interference iswarranted against the interim order in exercise of the powervested under Article 226 of the Constitution of India, thechallenges were repelled. However, on the request of theappellants, instalment facility was granted by allowingpayment of the amount insisted upon, in five equal monthlyinstalments. 3.In the writ appeals it is contended that, afterfinalisation of the assessments in all these cases, thereoccurred a change in the principle of law involved, withrespect to the deductions permissible under Section 80P ofthe IT Act. It is pointed out that a Full Bench of this Court inThe Mavilayi Service Co operative Bank v. Commissionerof Income Tax (2019(2) KLT 597(FB)) held that the Division Bench judgment in Chirakkal Service Co operativeBank Ltd. v. Commissioner of Income Tax (2016(2) KLT535) is no more good law, in view of the ruling of the ApexCourt in Citizen Co-operative Society Ltd. v. AssistantCommissioner of Income Tax (2017(4)KLT Online2013(SC)). It was held therein that, by the reason ofsub-section (4) of Section 80P, the Assessing Officer has toconduct an enquiry into the factual situations as to theactivities of the Assessee society and to arrive at a conclusionwhether the benefits can be extended or not, in the light ofthe said provision. Therefore the Full Bench found that thelaw laid down by a Division Bench of this Court inPerinthalmanna Co operative Bank Ltd. v. Income TaxOfficer and Another (2014(1) KLT Online 1117) has to beaffirmed. 4.Contention raised is to the effect that, in view ofreversal of the principle settled in Chirakkal Society's case(supra) the assessments completed against the appellantsrequires a re-look. Therefore it was contended that theinsistence for payment of 20% of the disputed amount of tax,for granting stay pending disposal of the appeal, was improper and becomes unreasonable. 5.On the contrary, learned standing counsel forGovernment of India (Taxes) contended that, in all these casesthere are specific findings entered by the Assessing Authoritythat the major activities conducted by the Co-operativesocieties are in the nature of banking business and they havegiven majority of the loans which are not coming within theambit and scope of the objective of the societies and suchactivities cannot be taken as one falling within the scope of aPrimary Agricultural Credit Societies(PACS). Further, it iscontended that there exists no legal grounds for this court tointerfere with the interim orders passed by the AppellateAuthority, which falls within the discretionary jurisdiction ofsuch authorities. improper and becomes unreasonable. 5.On the contrary, learned standing counsel forGovernment of India (Taxes) contended that, in all these casesthere are specific findings entered by the Assessing Authoritythat the major activities conducted by the Co-operativesocieties are in the nature of banking business and they havegiven majority of the loans which are not coming within theambit and scope of the objective of the societies and suchactivities cannot be taken as one falling within the scope of aPrimary Agricultural Credit Societies(PACS). Further, it iscontended that there exists no legal grounds for this court tointerfere with the interim orders passed by the AppellateAuthority, which falls within the discretionary jurisdiction ofsuch authorities. 6.As contended on behalf of the revenue, undernormal circumstances, interference with respect to interimorders passed by statutory Appellate Authorities has to berestrained. Law remaining settled in this field is primarilythat, the Appellate Authorities while considering the questionof granting interim stay shall take into consideration of theprima facie merit in the appeals. This court as well as the As contended on behalf of the revenue, under Apex Court has deprecated the practice of insisting upon partpayments without prima facie consideration of the merits andwithout proper application of mind. Decisions are mainly tothe extent that, those aspects should also reflect in suchinterim orders. However, an analysis on the basis of thesesettled principle need not to be ventured in the cases at hand,because the grounds of challenge is mainly on the basis of thesubsequent Full Bench ruling. 7.We take note of the fact that this Division Bench hadalready remanded certain Income Tax Appeals, which werefiled challenging the orders of the Income Tax AppellateTribunal, on the very same subject, in view of the Full Benchdecision in Mavilayi Society's case (supra). We had alsooccasion to consider a batch of writ appeals which were filedchallenging identical judgments of the Single Bench in thematter of conditional orders passed by the first AppellateAuthorities, in W.A. No.1529 of 2019 and connected cases,dated 1[st] July, 2019. In all these matters we have taken theview that, in view of the law remaining settled through theFull Bench decision, the factual aspects needs a re-look, basedon the nature of activities of the appellant Co-operative societies. However, contention of the learned standingcounsel that the assessment orders, even though werefinalised prior to the Full Bench decision, are in strictconsonance with the principle contained therein assumesimportance. This is a question which is for consideration ofthe Appellate Authority, probably upon calling for a report ofthe Assessing Authority, because there exists no power ofremand vested with the Commissioner of Income Tax(Appeals). Taking note of such a situation, we are of theopinion that the ultimate finding with respect to the questionof allowability of deductions under Section 80P is yet to berendered by the Appellate Authority. Therefore a uniforminsistence for payment of 20% of the amount, pendingdisposal of the appeals, cannot be held as justified. Further,we take note of the fact that all the appellants are registeredCo-operative societies functioning with remarkable capitalassets. Therefore it cannot be said that there will be anydifficulty for realising the liabilities, if the ultimate decisiongoes against the appellants. Hence we are inclined to directthe Appellate Authority for an early disposal of the appealsand till then to grant an absolute stay without insisting upon payment of any portion of any disputed amounts. payment of any portion of any disputed amounts. Under the above mentioned circumstances, all the aboveappeals are hereby allowed. The impugned judgments of theSingle Judge are hereby set aside. Ext-P4 interim orderimpugned in all these cases are modified to the extent ofgranting absolute stay with respect to realisation of thedisputed amount of tax in the respective appeals, pendingdisposal of such appeals. The Commissioner of Income Tax(Appeals) is hereby directed to dispose of the appeals itself, atthe earliest possible, after affording opportunity to theappellants. Sd/- C.K.ABDUL REHIMJUDGE DST Sd/- R. NARAYANA PISHARADIJUDGE //True copy//PA.To Judge