THE MALAMPUZHA SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER
What did the High Court hold?
The High Court directed the Income Tax Appellate Tribunal (3rd respondent) to consider and pass orders on the appeal (Ext.P3) filed by the petitioner within six months from the date of receiving a copy of the judgment, after hearing the petitioner. The Court also ordered that recovery steps for the amounts confirmed against the petitioner by Exts.P1 and P2 orders shall be kept in abeyance until the Tribunal passes its orders and communicates them to the petitioner. The petitioner is required to furnish a copy of the judgment and the writ petition to the Tribunal. The judgment does not decide the merits of the appeal itself but provides a procedural direction for its disposal and interim relief.
What were the facts?
The petitioner, The Malampuzha Service Co-Operative Bank Ltd, is challenging an assessment order (Ext.P1) and a subsequent order from the First Appellate Authority (Ext.P2). The petitioner filed an appeal (Ext.P3) along with a stay petition (Ext.P4) before the Income Tax Appellate Tribunal (3rd respondent). The core issue concerns the permissibility of deduction under Section 80P of the Income Tax Act for Co-Operative Societies. The petitioner points to previous High Court decisions where similar appeals were directed to be considered, with recovery proceedings stayed pending disposal.
What were the issues?
1. Whether the Income Tax Appellate Tribunal should consider and pass orders on the appeal filed by the petitioner concerning the deduction under Section 80P of the Income Tax Act, and 2. Whether recovery proceedings for amounts confirmed by the assessment order and the First Appellate Authority's order should be stayed pending the disposal of the appeal. Assessee's Contention: The petitioner argues that the issue involves the permissibility of deduction under Section 80P of the Income Tax Act in its application to Co-Operative Societies. They rely on previous High Court judgments where similar directions were issued to the appellate authority to consider the appeal and stay recovery proceedings. Revenue's Contention: The judgment records that the learned Standing Counsel appeared for the respondents, but no specific arguments or reliance on authorities were noted for the revenue.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitioner preferred an appeal before the First Appellate Authority but the same was rejected by Ext.P2 order. Aggrieved by the said order, the petitioner preferred Ext.P3 appeal along with Ext.P4 stay petition before the 3rd respondent. It is the contention of the learned counsel for the petitioner that the issue involved in the appeal is the permissibility of deduction under Section 80P of the Income Tax Act in its application to Co-Operative Societies. It is pointed out that in similar matters this Court has directed the appellate authority to consider and pass orders in the appeal and stayed the recovery proceedings, in the meanwhile.
I have heard the learned counsel appearing for the petitioner as also the learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar and the finding that in similar cases this Court has granted stay of recovery proceedings, pending disposal of the appeal by the appellate authority, I dispose the writ
WP(C).No.19720 OF 2020(L) 3 petition by directing the 3rd respondent to consider and pass orders on Ext.P3 appeal preferred by the petitioner within an outer time limit of six months from the date of receipt of a copy of this judgment, after hearing the petitioner. I also make it clear that till such time as orders are passed by the 3rd respondent in the appeal as directed above and the orders communicated to the petitioner, recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 orders shall be kept in abeyance. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the 3rd respondent for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE mns
WP(C).No.19720 OF 2020(L) 4
Appendix — schedule of exhibits
More judgments on Section 80P
- Shree Bandharda Seva Sahkari Mandli Ltd… vs Income Tax Officer Ward -4, JunagadhITA 881/RJT/2025[2019-20]Status: Disposed19 Oct 2026AY 2019-20
- Duddukuru Primary Agricultural Cooperative… vs ITO, Ward - 1, TadepalligudemITA 258/VIZ/2026[2015-16]Status: Disposed16 Oct 2026AY 2015-16
- Parthasaradhi Mutually Aided Co-Operative… vs Income-Tax Officer, Ward-17(1), HyderabadITA 2322/HYD/2026[AY 2016-17]Status: Disposed16 Oct 2026
- Jijamata Mahila Gramin Bigar Sheti Sahakari… vs ITO Ward -1, BhandraITA 102/NAG/2026[2020-21]Status: Disposed12 Oct 2026AY 2020-21
- Shri Na vs Ari Khedut Sahkari Society Ltd…ITA 362/SRT/2025[2016-17]Status: Disposed9 Oct 2026AY 2016-17
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