Wp(C)/26197/2021 Of Avanankuzhi Service Co-Operative Bank Ltd v. The Joint Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 2 DAY OF JUNE 2022 / 12TH JYAISHTA, 1944 WP(C) NO. 26197 OF 2021 PETITIONER: AVANANKUZHI SERVICE CO-OPERATIVE BANK LTD NO.2387AVANANKUZHI, NEYYATTINKARA TALUK, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY P.S JAYASREE W/O. BIJU RADHAKRISHNAN, AGED 51 YEARS, RESIDING AT VARUTHATTIL, MANGALATH KONAM, KATTACHALKUZHI P.O, THIRUVANANTHAPURAMDISTRICT. BY ADV BABU S. NAIR RESPONDENT: THE JOINT COMMISSIONER OF INCOME TAXCR BUILDING, I.P ESTATE, NEW DELHI - 110 002 NATIONAL FACELESS ASSESSMENT CENTER, ROOM NO.356, BY SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court stating that it isunable to upload all the documents sought for by the IncomeTax Department as a part of it's assessment on account of thevoluminous nature of the documents. It is submitted that if allthe documents required by the Department are to be uploaded,nearly one lakh documents will have to be uploaded by thepetitioner. It is submitted that the system does not support thesame and this is causing great difficulty to the petitioner. It isalso pointed out that the petitioner is a Co-operative Society,which is entitled to exemption under Section 80P of the IncomeTax Act and it may really not be necessary for the authorities toscrutinize all the documents now sought to be produced. 3.The learned Standing Counsel appearing for theIncome Tax Department submits that in the first instance, theconcerned Assessing Officer may be directed to determinewhich of the documents are necessary for the purpose ofcompleting the assessment and thereafter, a fresh request foruploading such documents can be made on the petitioner. 4.Taking note of the above submission, this writpetition stands disposed of directing the concerned assessingauthority to determine the documents that may actually berequired for completing the assessment of the petitioner alsokeeping in mind the fact that the petitioner Society is entitled toan exemption under Section 80P of the Income Tax Act. Thisshall be done within a period of one month from the date ofreceipt of a copy of this judgment. Needless to say that theassessment proceedings shall be completed only after theabove exercise is carried out. The writ petition will stands disposed of as above. DK Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 26197/2021 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE NOTICE DATED 16-11-2021 ISSUED BY THE RESPONDENT UNDER SECTION 142(1) OF THE INCOME TAX ACT, 1961 Exhibit P2 TRUE COPY OF THE DETAILS OF THE DOCUMENT SOUGHT FOR AS PER EXHIBIT P1