K.2065 Kalikkanaickenpalayam Primaryagricultural Cooperative Credit Society Ltd.,Rep.by Its Secretary,S.sivaswamy, M/54S/O.s.subramaniam v. The Income Tax Officer,Non Corp Ward-4 (2), Cbe

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR.JUSTICE M.SUNDAR W.P.Nos.4096, 4097, 4103, 4107, 4384 and 4386 of 2019and W.M.P.Nos.4581 & 4585, 4590 & 4591, 4601 & 4603,4610 & 4611, 4921 & 4923, 4924 & 4925 of 2019 W.P.No.4096 of 2019 K.2065 Kalikkanaickenpalayam PrimaryAgricultural Cooperative Credit Society Ltd.,Rep.by its Secretary,S.Sivaswamy, M/54S/o.S.Subramaniam,No.1/136, Vinayagar Nagar, Kasthurinaickenpalayam,Vadavalli Post, Coimbatore – 641 041. ..Petitioner vs The Income Tax Officer,Non Corp Ward-4 (2), CBE,No.63, Race Course Road,Coimbatore – 641 018. ..Respondent Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of Certiorari,calling for the entire records relating to the impugned orderpassed by the respondent in Order No.ITBA/AST/S/143(3)/2018-19/1014150223(1), dated 10.12.2018 and quash the same. W.P.No.4097 of 2019 K.1788 Naraseepuram PrimaryAgricultural Cooperative Credit Society Ltd.,Rep.by its Secretary,K.Nataraj, M/48S/o.Kalisamy,No.9/56, Nagar Koil Street,Pullagoundenpudur,Devarayapuram,Coimbatore – 641 109 ..Petitioner vs The Income Tax Officer,Non Corp Ward-4 (2), CBE,No.63, Race Course Road,Coimbatore – 641 018. ..Respondent Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of Certiorari,calling for the entire records relating to the impugned orderpassed by the respondent in Order No.ITBA/AST/S/143(3)/2018-19/1014220470(1), dated 12.12.2018 and quash the same.W.P.No.4103 of 2019K.343, Ondipudur PrimaryAgricultural Cooperative Credit Society Ltd.,Now name changed asK.343, Ondipudur Urban CooperativeCredit Society Ltd.,Rep.by its Secretary,R.Indirani, F/56,W/o.P.Palanisamy,No.18, Bharathiyar Street,Kuttinaicker Layout, Uppilipalayam,Coimbatore South, Coimbatore – 641 015. ..Petitioner vsThe Income Tax Officer,Non Corp Ward-1(2), CBE,No.63, Race Course Road,Coimbatore – 641 018. ..Respondent The Income Tax Officer,Non Corp Ward-1(2), CBE,No.63, Race Course Road,Coimbatore – 641 018. ..RespondentPrayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of Certiorari,calling for the entire records relating to the impugned orderpassed by the respondent in Order No.ITBA/AST/S/143(3)/2018-19/1014433482(1), dated 20.12.2018 and quash the same. W.P.No.4107 of 2019 K.1006 Singanallur PrimaryAgricultural Cooperative Credit Society Ltd.,Now name changed asK.1006, Singanallur Urban CooperativeCredit Society ltd.,Rep.by its Secretary,T.Kannan, M/52,S/o.S.V.Thirupathi,No.199, Asthandra Naicker East Street,Singanallur, Coimbatore – 641 005. ..Petitioner vs The Income Tax Officer,Non Corp Ward-1(2), CBE,No.63, Race Course Road,Coimbatore – 641 018. ..Respondent Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of Certiorari,calling for the entire records relating to the impugned orderpassed by the respondent in Order No.ITBA/AST/S/143(3)/2018-19/1014433055(1), dated 20.12.2018 and quash the same.W.P.No.4384 of 2019K.1571 Karattupalayam Primary AgriculturalCooperative Credity Society Ltd.,Rep.by its Secretary,T.Xaviour Paul Vincent, M/54S/o.A.Thangamuthu,No.1/176-A, Alagumalai & Post,P.K.Palayam Via,Tiruppur – 641 665..Petitioner vsThe Income Tax Officer,Ward-2(1), TPR Income Tax Office,No.121, 60 Feet Road,Tiruppur – 641 602..RespondentPrayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of Certiorari,calling for the entire records relating to the impugned orderpassed by the respondent in Order No.ITBA/AST/S/143(3)/2018-19/1014419241(1), dated 19.12.2018 and quash the same.W.P.No.4386 of 2019No.3386 Kattumadhappur Primary AgriculturalCooperative Credit Society Ltd.,Rep.by its Secretary,V.Srinivasan, M/55S/o.Venkataraman,No.11-B, Antheri Gounder Thottam,Mangalam Road, Palladam TalukTiruppur District...Petitioner vs vs https://hcservices.ecourts.gov.in/hcservices/ The Income Tax Officer,Ward-2(2), TPR Income Tax Office,No.121, 60 Feet Road,Tiruppur – 641 602..Respondent Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of Certiorari,calling for the entire records relating to the impugned orderpassed by the respondent in Order No.ITBA/AST/S/143(3)/2018-19/1014403706(1), dated 19.12.2018 and quash the same. For Petitioners: Mr.C.Prakasam for Ms.R.Hemalatha (in all W.Ps) For Respondents: Mr.A.P.Srinivas, Senior Panel counsel assisted by Mr.A.N.R.Jayaprathap Junior standing counsel (Income Tax) (in all W.Ps)C O M M O N O R D E RThis common order will govern these six writ petitions. Inother words, this common order will dispose of these six writpetitions.2. Mr.C.Prakasam, learned counsel representing the counselonrecordforwritpetitionerMs.R.HemalathaandMr.A.P.Srinivas, learned Senior Panel counsel assisted byMr.A.N.R.Jayaprathap, learned Junior standing counsel for IncomeTax on behalf of respondents are before this Court. 3. With consent of learned counsel on both sides, main writpetitions are taken up, heard out and are being disposed of. 4. It is submitted without any disputation or disagreementby both sides that the central theme / core issue in these sixwrit petitions is one and the same and they arise out of factualmatrix, which are akin to each other. 5. Considering the nature of the submissions made today,these writ petitions now turn on an extremely narrow compass andtherefore, this Court does not embark upon the exercise ofsetting out the factual matrix in great detail. https://hcservices.ecourts.gov.in/hcservices/ 6. Suffice to say that the writ petitioners in these sixwrit petitions are Agricultural Credit Cooperative Societiesregistered under 'Tamil Nadu Cooperative Societies Act, 1983'[hereinafter 'TNCS Act' for brevity]. Assessment orders passedunder the 'Income Tax Act, 1961' ['IT Act' for brevity] underSection 143(3) of the IT Act have been called in question inthese writ petitions and therefore, these six assessment ordersshall be referred to collectively in plural as 'impugned orders'and as 'impugned order' in singular, wherever necessary. 7. The pivotal issue is that the writ petitioner being aCooperative Society registered under TNCS Act is advancing anargument that the writ petitioner is entitled to claim variousdeductions adumbrated under Section 80P of IT Act. 8. This Court, in the Commissioner of Income Tax, Salem Vs.Tiruchengode Agricultural Producers Cooperative MarketingSociety Ltd., [hereinafter 'Tiruchengode Agricultural ProducersCooperative Marketing Society case' for brevity] vide orderdated 02.08.2016 made in Tax Case Appeal Numbers.484 to 487 and490 of 2016 and in the Commissioner of Income Tax Vs. M/s.Veerakeralam Primary Agricultural Co-operative Credit Societydated 05.07.2016 made in Tax Case Appeal Nos.735, 755 of 2014and 460 of 2015, [hereinafter 'Veerakeralam Primary AgriculturalCo-operative Credit Society principle' for brevity] had heldthat Cooperative Societies akin to the writ petitioner areentitled to claim various deductions adumbrated under Section80P of IT Act. This obtaining legal position is not in dispute. 9. In these cases, this Court is informed by both sides thatthe writ petitioner has already preferred statutory appealsagainst each of the impugned orders. Thus statutory appeals areunder Section 246A of IT Act and they are pending before thejurisdictional Commissioner (Appeals). 9. In these cases, this Court is informed by both sides thatthe writ petitioner has already preferred statutory appealsagainst each of the impugned orders. Thus statutory appeals areunder Section 246A of IT Act and they are pending before thejurisdictional Commissioner (Appeals). 10. As there are other issues also with regard to theimpugned orders, it is submitted in unison that it will sufficeif there is an observation that the aforesaid statutory appealsshall be decided by the Appellate Authority, keeping in mind theVeerakeralam Primary Agricultural Co-operative Credit Societyprinciple as well as the Tiruchengode Agricultural ProducersCooperative Marketing Society case, both of which have beenalluded to supra. 11. It is submitted by learned counsel for Revenue that theRevenue intends to carry the Tiruchengode Agricultural ProducersCooperative Marketing Society case and Veerakeralam PrimaryAgricultural Co-operative Credit Society principle to Hon'bleSupreme Court, but there is no disputation that as of today,these judgments have been neither stayed nor reversed. 12. If there is any development in this regard between thedate of this order and the proposed petitions in Hon'ble SupremeCourt, it will be open to the Appellate Authority to apply theobtaining position of law as on the date of decision making anddecide the statutory appeals. 13. To be noted, both Tiruchengode Agricultural ProducersCooperative Marketing Society principle and Veerakeralam PrimaryAgricultural Co-operative Credit Society principle are judgmentsrendered by Hon'ble Division Benches of this Court and thesejudgments have been rendered by Hon'ble Division Benches instatutory appeals under Section 260A of IT Act by formulatingsubstantial questions of law and answering the same. Theprinciple that an Agricultural Credit Cooperative Society akinto writ petitioners will be entitled to claim deductions undervarious heads adumbrated under Section 80P of IT Actundisputedly comes out clearly from the answers to thesubstantial questions of law formulated and answered by Hon'bleDivision Benches in aforesaid Tax Case Appeals. 14. These writ petitions are disposed of with the aboveobservations. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/- Assistant Registrar(CCC) //True Copy// kak Sub Assistant Registrar To 1. The Income Tax Officer, Non Corp Ward-4(2), CBE, No.63, Race Course Road, Coimbatore – 641 018. Non Corp Ward-4(2), CBE, No.63, Race Course Road, Coimbatore – 641 018. 2. The Income Tax Officer, Non Corp Ward-1(2), CBE, No.63, Race Course Road, Coimbatore – 641 018. Non Corp Ward-1(2), CBE, No.63, Race Course Road, Coimbatore – 641 018. 3. The Income Tax Officer, Ward-2(1), TPR Income Tax Office, No.121, 60 Feet Road, Tiruppur – 641 602 Ward-2(1), TPR Income Tax Office, No.121, 60 Feet Road, Tiruppur – 641 602 4. The Income Tax Officer, Ward-2(2), TPR Income Tax Office, No.121, 60 Feet Road, Tiruppur – 641 602 Ward-2(2), TPR Income Tax Office, No.121, 60 Feet Road, Tiruppur – 641 602 W.P.Nos.4096, 4097, 4103,4107, 4384 and 4386 of 2019andW.M.P.Nos.4581 & 4585, 4590 &4591, 4601 & 4603,4610 & 4611, 4921 & 4923,4924 & 4925 of 2019SS(CO)SSM(20/08/2019).