KUNNAMKULAM HOUSING CO-OPERATIVE SOCIETY LTD NO.R.371 vs. COMMISSIONER OF INCOME TAX

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WP(C)/19451/2022HC KeralaKLHC01039905202215 June 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the 1st respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the petitioner's appeals (Exts.P2, P5, P8, and P11). The court also directed that any demand arising from the assessment orders (Exts.P1, P4, P7, and P10) shall be kept in abeyance until a decision is taken on these appeals. The petitioner is to be afforded an opportunity of hearing. The court's decision is based on the fact that similar matters have been disposed of by the court with directions to keep coercive steps in abeyance pending the decision on statutory appeals. The specific issue of Section 80P exemption was not decided on merits by the High Court in this writ petition.

What were the facts?

The petitioner, Kunnamkulam Housing Co-operative Society Ltd., has filed appeals against assessment orders and computation statements for assessment years 2014-15, 2015-16, 2016-17, and 2019-20. The petitioner claims exemption under Section 80P of the Income Tax Act. The appeals filed are against assessment orders P1, P4, P7 and computation statement P10, with the corresponding appeals being P2, P5, P8, and P11. The petitioner relies on the Supreme Court judgment in Mavilayi Service Co-operative Bank Ltd. and others v. Commissioner of Income Tax and another.

What were the issues?

1. Whether the petitioner is entitled to exemption under Section 80P of the Income Tax Act for the assessment years 2014-15, 2015-16, 2016-17, and 2019-20? Assessee's Contention: The petitioner contends that the issue is covered in its favour by the Supreme Court decision in Mavilayi Service Co-operative Bank Ltd. and others v. Commissioner of Income Tax and another; 2021 (1) KHC 303 (SC). Revenue's Contention: The judgment does not record any specific contentions made by the revenue in this writ petition. However, the existence of assessment orders and appeals implies a dispute regarding the petitioner's claim for exemption.

Which sections of the Income-tax Act were involved?

Section 80P

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 15TH DAY OF JUNE 2022 / 25TH JYAISHTA, 1944 WP(C) NO. 19451 OF 2022 PETITIONER/S: KUNNAMKULAM HOUSING CO-OPERATIVE SOCIETY LTD NO.R.371 KUNNAMKULAM, THRISSUR - 680503, REPRESENTED BY ITS SECRETARY. BY ADV P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX(APPEALS), NATIONAL FACELESS APPEAL CENTRE, ROOM NO. 356, C.R. BUILDING, IP ESTATE, DELHI - 110002. 2 THE COMMISSIONER OF INCOME TAX, (APPEALS) O/O. THE COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, KERALA - 680001. 3 THE INCOME TAX OFFICER WARD 1 & TPS, CITY PLAZA, INCOME TAX OFFICE, WEST NADA, GURUVAYOOR, KERALA - 680101. OTHER PRESENT: SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).19451/22 2

JUDGMENT Petitioner has preferred appeals against assessment orders namely Exts.P1, P4, P7 and Ext.P10 computation statement relating to assessment years 2014-15, 2015-16, 2016-17 and 2019-20 respectively. The appeals filed against Exts.P1, P4, P7 and P10 are Exts.P2, P5, P8 and P11. The petitioner claims exemption under Section 80P of the Income Tax Act. It is submitted that the issue is covered in favour of the petitioner by Mavilayi Service Co-operative Bank Ltd. and others v. Commissioner of Income Tax and another; 2021 (1) KHC 303 (SC).

2.

Having regard to the above facts and considering the fact that similar matters have been disposed of by this court directing any coercive steps to be kept in abeyance till a decision is taken on statutory appeals, this writ petition is disposed of directing the 1st respondent to consider and pass orders on Exts.P2, P5, P8 and P11 appeals, after affording an opportunity of hearing to the petitioner. It is directed that any demand pursuant to Exts.P1, P4, P7 and P10 shall be kept in abeyance till orders are passed on Exts.P2, P5, P8 and P11. The writ petition is disposed of as above. GOPINATH P. JUDGE okb/17.6.22 //// PS to Judge

W.P(C).19451/22 3

Appendix — schedule of exhibits
APPENDIX OF WP(C) 19451/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2014-2015 DATED 23/03/2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL DATED 26/04/2022 AGAINST THE ASSESSMENT ORDER. Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 25/04/2022 FILED BEFORE THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2015-2016, DATED 23/03/2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P5 TRUE COPY OF THE APPEAL DATED 27.04.2022 AGAINST THE ASSESSMENT ORDER. Exhibit P6 TRUE COPY OF THE STAY PETITION DATED 27.04.2022 FILED BEFORE THE 2ND RESPONDENT. Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2016-2017 DATED 23.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P8 TRUE COPY OF THE APPEAL DATED 29.04.2022 AGAINST THE ASSESSMENT ORDER. Exhibit P9 TRUE COPY OF THE STAY PETITION DATED 28.04.2022 FILED BEFORE THE 2ND RESPONDENT. Exhibit P10 TRUE COPY OF THE COMPUTATION STATEMENT FOR THE ASSESSMENT YEAR 2019-2020 DATED 03.02.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P11 TRUE COPY OF THE APPEAL DATED 08.06.2022 AGAINST THE ASSESSMENT ORDER. Exhibit P12 TRUE COPY OF THE STAY PETITION DATED 07.06.2022 FILED BEFORE THE 2ND RESPONDENT. W.P(C).19451/22 4 Exhibit P13 TRUE COPY OF THE REQUEST FOR CONDONATION OF DELAY IN FLING APPEAL BEFORE THE 1ST RESPONDENT DATED 07.06.2022. Exhibit P14 TRUE COPY OF THE DEMAND NOTICE DATED 3.6.2022 ISSUED BY THE 3RD RESPONDENT. Exhibit P15 TRUE COPY OF THE JUDGMENT IN W.P(C) NO. 25647/2021 DATED 18.11.2021. Exhibit P16 TRUE COPY OF THE JUDGMENT IN W.P(C) NO. 26935/2021 DATED 30/11/2021

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