M/S. KARAKULAM SERVICE CO-OPERATIVE BANK LTD. vs. THE CENTRAL BOARD OF DIRECT TAXES

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WP(C)/11301/2019HC KeralaKLHC01028136201903 December 2019Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR237 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the definition of 'banking' as provided in the Banking Regulation Act, 1949, should be adopted for interpreting the phrase 'business of banking' under the Income Tax Act. According to this definition, banking involves accepting deposits of money from the public, not just from members. The Court found no material to suggest that the petitioner societies accepted deposits from the public. Therefore, they are not engaged in the 'business of banking' for the purpose of Section 194A(3)(iii)(a). Consequently, the circulars directing TDS on interest income from Treasury deposits were legally sound and the challenge was rejected. The Court clarified that while the exemption under Section 194A(3)(iii)(a) is not available, TDS amounts deducted would be credited to the banks' accounts, and they could claim refunds or apply for a certificate under Section 197 of the Income Tax Act if they are not liable to tax. The Court also declared that for deposits made with Co-operative Banks, the exemption under Section 194A(3)(iii)(v) would apply.

What were the facts?

The petitioners are various Service Co-operative Banks in Kerala. They challenged circulars issued by the Treasury Department, based on instructions from the Income Tax Department, which mandated Tax Deduction at Source (TDS) on interest income earned by these banks on their deposits with the State Treasury. The banks contended that they are Co-operative Societies engaged in the business of banking and therefore entitled to an exemption from TDS under Section 194A(3)(iii)(a) of the Income Tax Act, 1961. The assessment years are not explicitly stated but are implied to be the years for which the TDS was deducted. The petitions were filed before the High Court of Kerala.

What were the issues?

1. Whether the petitioner Co-operative Societies, by accepting deposits from their members and engaging in lending/investment activities, are considered to be carrying on the 'business of banking' as contemplated under Section 194A(3)(iii)(a) of the Income Tax Act, 1961, thereby entitling them to exemption from TDS on interest income from Treasury deposits? Assessee's contention: The petitioner Co-operative Banks argued that they are engaged in the business of banking, as defined by the Banking Regulation Act, 1949, and therefore qualify for the exemption under Section 194A(3)(iii)(a) of the Income Tax Act, 1961. They relied on the general understanding of banking activities undertaken by co-operative societies. Revenue's contention: The Revenue contended that the exemption under Section 194A(3)(iii)(a) is applicable only to co-operative societies whose primary business is accepting deposits from the 'public', not merely from their own members. They argued that the petitioner societies do not meet this criterion.

Which sections of the Income-tax Act were involved?

Section 194A(3)(iii)(a),Section 194A(3)(iii)(v),Section 197

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOCHI.

Heard together (33 matters)

WP(C).No.7795 OF 2019
WP(C).10094/2019
WP(C).No.10096 OF 2019
WP(C).No.10101 OF 2019
WP(C).No.10105 OF 2019
WP(C).No.10474 OF 2019
WP(C).No.10479 OF 2019
WP(C).No.10782 OF 2019
WP(C).No.11301 OF 2019
WP(C).No.11420 OF 2019
WP(C).No.11438 OF 2019
WP(C).No.11507 OF 2019
WP(C).No.11895 OF 2019
WP(C).No.12270 OF 2019
WP(C).No.12271 OF 2019
WP(C).No.12352 OF 2019
WP(C).No.12403 OF 2019
WP(C).No.12407 OF 2019
WP(C).No.12453 OF 2019
WP(C).No.12498 OF 2019
WP(C).No.12547 OF 2019
WP(C).No.12582 OF 2019
WP(C).No.12696 OF 2019
WP(C).No.12709 OF 2019
WP(C).No.12758 OF 2019
WP(C).No.12828 OF 2019
WP(C).No.12900 OF 2019
WP(C).No.13062 OF 2019
WP(C).No.13412 OF 2019
WP(C).No.13546 OF 2019
WP(C).No.13695 OF 2019
WP(C).No.13726 OF 2019
WP(C).No.13826 OF 2019

Read from the judgment's own cause title. This page is filed under one of them.

ISSUED BY THE JOINT REGISTRAR OF CO- OPERATIVE SOCIETY, MALAPPURAM. EXHIBIT P2OF THE PROCEEDINGS DATED 03-04- 2019 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P3 5-12-2018 ISSUED BY THE 6TH RESPONDENT EXHIBIT P4OF THE PROCEEDINGS F NO CR- 35/CIT/TDS/2018-19/8 DATED 31-01-2019 ISSUED BY THE 2ND RESPONDENT TO THE 5TH RESPONDENT EXHIBIT P5OF THE INTERIM ORDER DATED 26/03/2019 IN W.P(C) NO. 9274 OF 2019

WP(C).No.7795 OF 2019 & CONNECTED CASES 186 APPENDIX OF WP(C) 12900/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CIRCULAR ISSUED BY 5TH RESPONDENT DATED 26.12.2018 EXHIBIT P2 A COPY OF THE E-MAIL ISSUED BY 2ND RESPONDENT DATED 18.04.2019 TO THE PETITIONER EXHIBIT P3 AOF THE CIRCULAR NO.45/2018-19 DATED 12.02.2019 BY THE 3RD RESPONDENT TO THE PETITIONER WITH ENGLISH TRANSLATION.

WP(C).No.7795 OF 2019 & CONNECTED CASES 187 APPENDIX OF WP(C) 13062/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 DATED 12-02-2019 ISSUED BY THE 4TH RESPONDENT ENGLISH TRANSLATION. EXHIBIT P2 5-12-2018 ISSUED BY THE 6TH RESPONDENT WITH ENGLISH TRANSLATION EXHIBIT P3OF THE INTERIM ORDER DATED 22-3- 2019 IN WP(C) NO. 8972 OF 2019

WP(C).No.7795 OF 2019 & CONNECTED CASES 188 APPENDIX OF WP(C) 13412/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE COMMUNICATION DATED 31.01.2019. EXHIBIT P2OF THE COMMUNICATION DATED 14.01.2019 ISSUED BY THE 2ND RESPONDENT ALONG WITH TRUE ENGLISH TRANSLATION. EXHIBIT P3OF THE INTERIM ORDER DATED 22.03.2019 OF THIS HON'BLE COURT IN WP(C)NO.8938/2019. WP(C).No.7795 OF 2019 & CONNECTED CASES 189 APPENDIX OF WP(C) 13546/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF CERTIFICATE DATED 16.01.2015 ISSUED BY ASSISTANT REGISTRAR(GENERAL0 CO- OPERATIVE SOCIETIES, NEDUMANGAD, REGARDING THE WORKING CATEGORY OF PETITIONER EXHIBIT P2 COPY OF CIRCULAR NO.45/2018-19 DATED 12/2/19 ISSUED BY THE 4THR RESPONDENT WITH ENGLISH TRANSLATION EXHIBIT P3 LETER DATED 16/02/2019 ISSUED BY THE 4TH RESPONDENT BANK REGARDING THE EDUCATION OF TDS ON THE INTEREST INCOME OF PETITIONERS ISSUED FROM KOLLARA BRANCH FORM 2016-17 TO 2018-19 WITH ENGLISH TRANSLATION EXHIBIT P4 COPY OF THE CIRCULAR NO.58/2018 DATED 5.12.2018 ISSUED BY THE 5TH RESPONDENT WITH ENGLISH TRANSLATION EXHIBIT P5 COPY OF ORDER DATED 31/10/2016 IN ITA NO.279/COCH/2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, KOCHI

WP(C).No.7795 OF 2019 & CONNECTED CASES 190 APPENDIX OF WP(C) 13695/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO. CA/6628 DATED 19/01/2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P2 5.12.2018 ISSUED BY THE 6TH RESPONDENT WITH ENGLISH TRANSLATION. EXHIBIT P3OF THE INTERIM ORDER DATED 22.3.2019 IN WPC NO. 8972 OF 2019

WP(C).No.7795 OF 2019 & CONNECTED CASES 191 APPENDIX OF WP(C) 13726/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 DATED 12.02.2019 ISSUED BY THE 4TH RESPONDENT WITH ENGLISH TRANSLATION. EXHIBIT P2 5.12.2018 ISSUED BY THE 6TH RESPONDENT WITH ENGLISH TRANSLATION. EXHIBIT P3OF THE INTERIM ORDER DATED 22.3.2019 IN WP(C)NO.8972 OF 2019. WP(C).No.7795 OF 2019 & CONNECTED CASES 192 APPENDIX OF WP(C) 13826/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CIRCULAR F.NO.CR- 35/CIT)TDS0/2018-19/8 ISSUED BY 2ND RESPONDENT DATED 31.01.2019 EXHIBIT P2 AOF THE CIRCULAR NO.23/2019 DATED 02.04.2019 ISSUED BY 3RD RESPONDENT TO THE PETITIONER WITH ENGLISH TRANSLATION EXHIBIT P3 05.12.2018 ISSUED BY 4TH RESPONDENT WITH ENGLISH TRANSLATION EXHIBIT P4 AOF THE STAY ORDER OF THE HON'BLE COURT IN WP(C) NO.12407 OF 2019 DATED 17.04.2019

WP(C).No.7795 OF 2019 & CONNECTED CASES 193 APPENDIX OF WP(C) 13945/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LETTER DATED 12.04.2019 ISSUED BY THE MALAPPURAM DISTRICT CO- OPERATIVE BANK PROPOSING TO LEVY TDS FROM DEPOSITS

WP(C).No.7795 OF 2019 & CONNECTED CASES 194 APPENDIX OF WP(C) 13946/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE COPY OF THE LETTER DATED 04.04.2019 ISSUED BY THE MALAPPURAM DISTRICT CO- OPERATIVE BANK PROPOSING TO LEVY TDS FROM DEPOSITS.

WP(C).No.7795 OF 2019 & CONNECTED CASES 195 APPENDIX OF WP(C) 14895/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF ITAT IN ITA NO. 279/COCH/2016 DATED 31.10.2016. EXHIBIT P2OF THE CIRCULAR DATED 5.12.2018. EXHIBIT P3OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO. 9245/2019

WP(C).No.7795 OF 2019 & CONNECTED CASES 196 APPENDIX OF WP(C) 15165/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LETTER DATED 12.04.2019 ISSUED BY THE MALAPPURAM DISTRICT CO- OPERATIVE BANK PROPOSING TO LEVY TDS FROM DEPOSITS.

WP(C).No.7795 OF 2019 & CONNECTED CASES 197 APPENDIX OF WP(C) 15691/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE COMMON LETTER DATED 14.1.20-19 ISSUED TO PETITIONER BANK ALONG WITH ITS ENGLISH VERSION. EXHIBIT P2OF THE LETTER DATED 26.12.2018 ISSUED BY THE 2ND RESPONDENT TO THE KOTTAYAM DISTRICT CO-OPERATIVE BANK. EXHIBIT P3 DATED 14.2.2019 ISSUED BY THE KOTTAYAM DISTRICT CO-OPERATIVE BANK,. ALONG WITH ITS ENGLISH VERSION. EXHIBIT P4OF THE LETTER DATED 31.1.2019 ISSUED BY THE 1ST RESPONDENT TO THE KOTTAYAM DISTRICT CO-OPERATIVE BANK. EXHIBIT P5OF THE ORDER DATED 29.1.2018 OF THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN ITS NO. 596/COCH/2017 EXHIBIT P6OF THE ORDER DATED 25.10.2018 OF THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN ITA NO. 420/COCH/2018

WP(C).No.7795 OF 2019 & CONNECTED CASES 198 APPENDIX OF WP(C) 15693/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CERTIFICATE DATED 03.03.2015 ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL), THIRUVANANTHAPURAM. EXHIBIT P2OF CIRCULAR NO.45/2018-19 DATED 12.2.2019 ISSUED BY THE 3RD RESPONDENT WITH ITS ENGLISH TRANSLATION. EXHIBIT P3OF CIRCULAR DATED 5.12.2018 ISSUED BY THE DIRECTOR OF TREASURIES WITH ITS ENGLISH TRANSLATION. EXHIBIT P4OF COMMUNICATION DATED 26.12.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5OF ORDER DATED 12.03.2019 IN ITA NO.49/COCH/2014 OF THE INCOME TAX APPELLATE TRIBUNAL. EXHIBIT P6OF INTERIM ORDER IN WPC NO.9578/2019 DATED28.3.2019. WP(C).No.7795 OF 2019 & CONNECTED CASES 199 APPENDIX OF WP(C) 16128/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER APPEAL ITA 187/EF/KLM. EXHIBIT P2 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P3OF THE CIRCULAR NO.58/2018 05.12.2018 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P4OF THE CIRCULAR NO.F.NO.ADDL.CIT/TDS/TVM CO-OP. SOCIETY 2018-19 DATED 26.12.2018 ISSUED BY THE OFFICER OF THE ADDITIONAL COMMISSION OF INCOME TAX THIRUVANANTHAPURAM. EXHIBIT P5OF THE LETTER ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P6OF THE INTERIM ORDER DATED 26.04.2019 IN W.P.(C)12758/2019. WP(C).No.7795 OF 2019 & CONNECTED CASES 200 APPENDIX OF WP(C) 17027/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 07.01.2015 ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), KOLLAM EXHIBIT P2 AOF THE COMMUNICATION DATED 22.02.2019 ISSUED BY THE 5TH RESPONDENT EXHIBIT P3 AOF THE CIRCULAR F NO.ADDL.CIT/TDS/TVM/CO-OP SOCIETY/2018-19 DATED 26.12.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 AOF THE INTERIM ORDER IN WP(C) NO.9274/2019 DATED 26.03.2019 ISSUED BY THIS HON'BLE COURT

WP(C).No.7795 OF 2019 & CONNECTED CASES 201 APPENDIX OF WP(C) 17706/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LETTER DATED 18.04.2019 ISSUED BY THE MALAPPURAM DISTRICT CO- OPERATIVE BANK PROPOSING TO LEVY TDS FROM DEPOSITS WITH TRANSLATIONS. EXHIBIT P2OF THE LETTER DATED 18.01.2019 ISSUED BY THE STATE CO-OPERATIVE BANK MALAPPURAM PROPOSING TO LEVY TDS FROM DEPOSITS.

WP(C).No.7795 OF 2019 & CONNECTED CASES 202 APPENDIX OF WP(C) 18895/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LETTER DATED 4.4.2019 ISSUED BY THE MALAPPURAM DISTRICT CO- OPERATIVE BANK. PERINTHALMANNA BRANCH PROPOSING TO LEVY TDS FROM DEPOSITS EXHIBIT P2OF THE LETTER DATED 25.4.2019 ISSUED BY THE MALAPPURAM DISTRICT CO- OPERATIVE BANK, ANGADIPPURAM BRANCH PROPOSING TO LEVY TDS FROM DEPOSITS

WP(C).No.7795 OF 2019 & CONNECTED CASES 203 APPENDIX OF WP(C) 19676/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 13.11.2017, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES, (GENERAL) THIRUVANANTHAPURAM EXHIBIT P2 AOF THE CIRCULAR F NO ADDL CIT/TDS/ TVM/CO-OP SOCIETY/20-18-19 DATED 26.12.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 AOF THE ORDER IN ITA NO 279/COCH/2016 DATED 31.10.2016 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH EXHIBIT P4 AOF THE CIRCULAR NO 58/2018 DATED 5.12.2018 ISSUED BY THE 5TH RESPONDENT ALONG WITH ENGLISH TRANSLATION EXHIBIT P5 AOF THE INTERIM ORDER IN WPC NO 11176/2019 DATED 9.4.2019 ISSUED BY THIS HON'BLE COURT

WP(C).No.7795 OF 2019 & CONNECTED CASES 204 APPENDIX OF WP(C) 19797/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF CIRCULAR DATED 05-12-2018 EXHIBIT P2OF ORDER DATED 12-03-2019 IN ITA NO 49/COCH/2014 EXHIBIT P3OF THE INTERIM ORDER PASSED IN WP 11301/2019

WP(C).No.7795 OF 2019 & CONNECTED CASES 205 APPENDIX OF WP(C) 23879/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 DATED 12.02.2019 ISSUED BY THE 4TH RESPONDENT WITH ENGLISH TRANSLATION. EXHIBIT P2 5.12.2018 ISSUED BY THE 5TH RESPONDENT WITH ENGLISH TRANSLATION EXHIBIT P3OF THE INTERIM ORDER DATED 22.3.2019 IN WP(c)NO.8928 OF 2019. WP(C).No.7795 OF 2019 & CONNECTED CASES 206 APPENDIX OF WP(C) 30654/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 22.12.2015, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), CHIRAYINKEEZHU. EXHIBIT P2 AOF THE CIRCULAR DATED 30.12.2006 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P3 AOF THE G.O(ORD)7618/2014/FIN DATED 8.10.2014. EXHIBIT P4 AOF THE COMMUNICATION ISSUED BY THE 4TH RESPONDENT DATED 1.11.2014. EXHIBIT P5 AOF THE ORDER IN ITA NO.279/COCH/2016 DATED 31.10.2016 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. EXHIBIT P6 AOF THE DIVISION BENCH JUDGMENT OF THE ALLAHABAD HIGH COURT DATED 7.11.2012 IN INCOME TAX APPEAL NO.429 OF 2009, TITLED AS 'COMMISSIONER OF INCOME TAX AND ANR VS M/S. GULSHAN MERCANTILE URBAN CO-OPERATIVE BANK LTD. EXHIBIT P7 DATED 5.12.2018 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P8 AOF THE INTERIM ORDER IN WP(C) NO.19676 OF 2019 DATED 18.7.2019. WP(C).No.7795 OF 2019 & CONNECTED CASES 207 APPENDIX OF WP(C) 6843/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE INCOME TAX RETURN ACKNOWLEDGMENT DATED 13/04/2017 FOR THE A.Y.2016-17. EXHIBIT P1 AOF THE INCOME TAX RETURN ACKNOWLEDGMENT DATED 31/03/2018 FOR THE A.Y.2017-18. EXHIBIT P1 BOF THE INCOME TAX RETURN ACKNOWLEDGMENT DATED 02/11/2018 FOR THE A.Y.2018-19. EXHIBIT P2 ISSUED TO THE 2ND RESPONDENT. EXHIBIT P3OF THE LETTER DATED 15/02/2019 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P3 A TRANSLATED COPY OF EXHIBIT P3 LETTER DATED 15/02/2019. WP(C).No.7795 OF 2019 & CONNECTED CASES 208 APPENDIX OF WP(C) 8507/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LETTER DATED 14-1-2019 ISSUED TO THE PETITIONER BY THE 6TH RESPONDENT WHICH WAS SERVED ON THE PETITIONER EXHIBIT P2OF THE LETTER DATED 26-12-2018 ISSUED BY THE 2ND RESPONDENT TO THE 6TH RESPONDENT EXHIBIT P3 DATED 14-2-2019 ISSUED BY THE 6TH RESPONDENT WHICH WAS SERVED ON THE PETITIONER. EXHIBIT P4OF THE LETTER DATED 31-1-2019 ISSUED TO THE 6TH RESPONDENT BY THE 1ST RESPONDENT EXHIBIT P5OF THE ORDER DATED 29-1-2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH,COCHIN IN ITA NO. 596/COCH/2017. EXHIBIT P6OF THE ORDER DATED 25-2-2018 IN ITA NO.420/COCH/2018 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN

WP(C).No.7795 OF 2019 & CONNECTED CASES 209 APPENDIX OF WP(C) 8724/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 DATED 14.02.2019 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2 5.12.2018 ISSUED BY THE 5TH RESPONDENT EXHIBIT P3OF THE PROCEEDINGS F NO ADDL/CIT/TDS/TVM/CO-OP SOCIETY/2018-19/90 DATED 26.12.2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT EXHIBIT P4OF THE ORDER DATED 31.10.2016 IN ITA NO.279/COCH/2016 ISSUED BY THE LEARNED INCOME TAX APPELLATE TRIBUNAL,KOCHI.

WP(C).No.7795 OF 2019 & CONNECTED CASES 210 APPENDIX OF WP(C) 8847/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CIRCULAR ISSUED BY 1ST RESPONDENT DATED 26-12-2018 EXHIBIT P2 AOF THE CIRCULAR NO. F.NO. CR 35/CIT(TDS)/2018-19/23 DATED 31-01-2019 ISSUED BY 5TH RESPONDENT DATED 26-12-2018 TO THE 7TH RESPONDENT EXHIBIT P3 AOF THE LETTER ISSUED BY 7TH RESPONDENT DATED NIL TO THE 1ST PETITIONER.

WP(C).No.7795 OF 2019 & CONNECTED CASES 211 APPENDIX OF WP(C) 8879/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CIRCULAR ISSUED BY 1ST RESPONDENT DATED 26.12.2018 TO THE PETITIONER EXHIBIT P2 AOF THE NOTICE ISSUED BY 6TH RESPONDENT DATED 01.03.2019 TO THE 1ST PETITIONER EXHIBIT P3 AOF THE OBJECTION DATED 02.03.2019 TO THE 6TH RESPONDENT BY THE 1ST PETITIONER EXHIBIT P4 AOF THE LETTER ISSUED BY 4TH RESPONDENT TO THE 1ST PETITIONER DATED 01.03.2019 EXHIBIT P5 AOF THE OBJECTION DATED 06.03.2019 TO THE 3RD RESPONDENT BY THE 1ST PETITIONER EXHIBIT P6 AOF THE PAY IN SLIP SHOWING DEDUCTED TAX OF RS. 42,500/- DATED 18.03.2019 BY THE 6TH RESPONDENT TO THE 1ST PETITIONER EXHIBIT P7 AOF THE LETTER ISSUED BY 6TH RESPONDENT BRANCH MANAGER TO THE 2ND PETITIONER DATED 01.03.2019 EXHIBIT P8 AOF THE NOTICE ISSUED BY 1ST RESPONDENT TO THE 3RD PETITIONER DATED 06.03.2019

WP(C).No.7795 OF 2019 & CONNECTED CASES 212 APPENDIX OF WP(C) 8910/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF LETTER ISSUED BY THE 2ND RESPONDENT TO THE 3RD RESPONDENT

WP(C).No.7795 OF 2019 & CONNECTED CASES 213 APPENDIX OF WP(C) 8919/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE COMMUNICATION RECEIVED FROM THE NEDUMANGAD MAIN BRANCH OF THE 4TH RESPONDENT BANK EXHIBIT P2 THEOF THE CIRCULAR NO.45/2018-19 DATED 12.2.2019 ISSUED BY THE HEAD OFFICE OF THE 4TH RESPONDENT BANK EXHIBIT P3 THEOF THE CIRCULAR DATED 5/12/2018 ISSUED BY THE DIRECTOR OF TREASURIES EXHIBIT P4 THEOF THE ORDER DATED 31.10.2016 IN ITA NO.279/COCH/2016 ISSUED BY THE LEARNED INCOME TAX APPELLATE TRIBUNAL,KOCHI

WP(C).No.7795 OF 2019 & CONNECTED CASES 214 APPENDIX OF WP(C) 8921/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER DATED 25/10/2018 IN ITA NO.420/COCH/2018 & ITA NO.421/COCH/2018 0F THE INCOME TAX APPELLATE TRIBUNAL,KOCHI BENCH. EXHIBIT P2 DATED 15/12/2018 ISUSED BY THE TREASURY DIRECTOR,DIRECTORATE OF TREASURIES,THIRUVANANTHAPURAM. EXHIBIT P3 AOF THE COMMUNICATION DATED 06/03/2019 ISSUED TO THE SOCIETY BY THE 3RD RESPONDENT. EXHIBIT P4 AOF THE COMMUNICATION DATED NIL ISSUED TO THE SOCEITY BY THE QUILON CO- OPERATIVE URBAN BANK LTD WHICH WAS RECEIVED ON 20/03/2019. WP(C).No.7795 OF 2019 & CONNECTED CASES 215 APPENDIX OF WP(C) 8926/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO.CA/9855 DATED 02.03.2019 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2 5.12.2018 ISSUED BY THE 5TH RESPONDENT

WP(C).No.7795 OF 2019 & CONNECTED CASES 216 APPENDIX OF WP(C) 8928/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO.CA/6628 DATED 19.1.2019 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2 5.12.2018 ISSUED BY THE 5TH RESPONDENT EXHIBIT P3OF THE PROCEEDINGS F NO.ADDL/CIT/TDS/TVM/CO-OP SOCIETY/2018- 19/90 DATED 26.12.2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT

WP(C).No.7795 OF 2019 & CONNECTED CASES 217 APPENDIX OF WP(C) 8946/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO.CA/6628 DATED 19.01.2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P2 5.12.2018 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P3OF THE PROCEEDINGS F NO.ADDL/CIT/TDS/TVM/CO-OP.SOCIETY/2018- 19/90 DATED 26.12.2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 218 APPENDIX OF WP(C) 8957/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO.CA/6628 DATED 19/01/2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P2 5/12/2018 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P3OF THE PROCEEDINGS F NO.ADDL/CIT/TDS/TVM/CO-OP SOCIETY/2018- 19/90 DATED 26/12/2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 219 APPENDIX OF WP(C) 8961/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO.CA/6628 DATED 19/01/2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P2 5/12/2018 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P3OF THE PROCEEDINGS F NO.ADDL/CT/TDS/TVM/CO-OP SOCIETY/2018-19/90 DATED 26/12/2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 220 APPENDIX OF WP(C) 8962/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO.CA/6628 DATED 19.1.2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P2 5.12.2018 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P3OF THE PROCEEDINGS F NO.ADDL/CIT/TDS/TVM/CO-OP SOCIETY/2018- 19/90 DATED 26.12.2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 221 APPENDIX OF WP(C) 8972/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO. Ca/6628 DATED 19-01-2019 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2 5-12-2018 ISSUED BY THE 5TH RESPONDENT EXHIBIT P3OF THE PROCEEDINGS F NO ADDL./CIT/TDS/TVM/CO-OP SOCIETY/2018-19/90 DATED 26-12-2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 222 APPENDIX OF WP(C) 9245/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 DATED 12.2.2019 ISSUED BY THE 4TH RESPONDENT WITH ENGLISH TRANSLATION. EXHIBIT P2 5.12.2018 ISSUED BY THE 5TH RESPONDENT WITH TRANSLATION. EXHIBIT P3OF THE ORDER DATED 31.10.2016 IN ITA NO 279/COCH/2016 ISSUED BY THE LEARNED INCOME TAX, APPELLATE TRIBUNAL, KOCHI.

WP(C).No.7795 OF 2019 & CONNECTED CASES 223 APPENDIX OF WP(C) 9272/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO CA/6628 DATED 19-01-2019 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2 5-12-2018 ISSUED BY THE 5TH RESPONDENT WITH ENGLISH TRANSLATION. EXHIBIT P3OF THE PROCEEDINGS F NO ADDL/CIT/TDS/TVM/CO-OP SOCIETY/2018-19/90 DATED 26-12-2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 224 APPENDIX OF WP(C) 9274/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 26-09- 2017, ISSUED BY THE JOINT REGISTRAR IF CO- OPERATIVE SOCIETIES (GENERAL), THIRUVANANTHAPURAM. EXHIBIT P2 AOF THE COMMUNICATION DATED 18/02/2019 ISSUED BY THE VENJARAMMODE BRANCH OF THE 5TH RESPONDENT ALONG WITH ENGLISH TRANSLATION EXHIBIT P3 AOF THE COMMUNICATION DATED 25/02/2019 ISSUED BY THE KARETTU BRANCH OF THE 5TH RESPONDENT BANK TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION. EXHIBIT P4 AOF THE CIRCULAR F NO.ADDL.CIT/TDS/TVM/CO-OP SOCIETY/2018-19 RESPONDENT EXHIBIT P5 AONE SUCH INTERIM ORDER IN WP(C) NO.8799/2019 DATED 22/03/2019 ISSUED BY THIS HON'BLE COURT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 225 APPENDIX OF WP(C) 9412/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ORDER IN FAVOUR OF THE 1ST PETITIONER BY THE APPELLATE AUTHORITY DATED 05.03.2019. EXHIBIT P2 COPY OF THE ORDER IN FAVOUR OF THE 2ND PETITIONER BY THE APPELLATE AUTHORITY DATED 05.03.2019. EXHIBIT P3 COPY OF THE INCOME TAX RETURN OF THE 3RD PETITIONER DATED 24.02.2019. EXHIBIT P4 COPY OF THE CIRCULAR ISSUED BY R4 DATED 19.01.2019. EXHIBIT P5 COPY OF THE ORDER DATED 31.10.2016 IN ITA NO.279/COCH/2016 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL, KOCHI. EXHIBIT P6 COPY OF THE CIRCULAR NO.58/2018 ISSUED BY R5 DATED 05.12.2018. EXHIBIT P7 COPY OF THE ORDER DATED 14.03.2019 IN WPC NO.7795/19. WP(C).No.7795 OF 2019 & CONNECTED CASES 226 APPENDIX OF WP(C) 9475/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE COMMON LETTER DATED 14.1.2019 ISSUED TO PETITIONER BANKS AND ENGLISH TRANSLATION OF EX.P3 EXHIBIT P2OF THE LETTER DATED 26.12.2018 ISSUED BY THE 2ND RESPONDENT TO THE KOTTAYAM DISTRICT CO-OPERATIVE BANK EXHIBIT P3 DATED 14.2.2019 ISSUED BY THE KOTTAYAM DISTRICT CO-OPERATIVE BANK EXHIBIT P4OF THE LETTER DATED 26.12.2018 ISSUED BY THE 2ND RESPONDENT TO THE KOTTAYAM DISTRICT CO-OPERATIVE BANK EXHIBIT P5OF THE ORDER DATED 29.1.2018 OF THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN ITA NO.596/COCH/2017 EXHIBIT P6OF THE ORDER DATED 25.10.2018 OF THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN ITA NO.420/COCH/2018

WP(C).No.7795 OF 2019 & CONNECTED CASES 227 APPENDIX OF WP(C) 9566/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 06/11/2017 ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), THIRUVANANTHAPURAM EXHIBIT P2 AOF THE COMMUNICATION DATED 14/02/2019 ISSUED BY THE POTHENKODU BRANCH OF THE 5TH RESPONDENT ALONG WITH ENGLISH TRANSLATION EXHIBIT P3 AOF THE CIRCULAR F NO.ADDL.CIT/TDS/TV/CO-OP SOCIETY 2018-19 DATED 26/12/2018 ISSUED BU THE 1ST RESPONDENT EXHIBIT P4 AOF ONE SUCH INTERIM ORDER IN BY THIS HONOURABLE COURT

WP(C).No.7795 OF 2019 & CONNECTED CASES 228 APPENDIX OF WP(C) 9620/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE CIRCULAR NO.40/2018- 19 DATED 14.02.2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P2 TRUE PHOTOCOPY OF THE CIRCULAR NO.58/2018 DATED 5.12.2018 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P3 TRUE PHOTOCOPY OF THE PROCEEDINGS F NO.ADDL/SIT/TDS/TVM/CO-OP SOCIETY/2018- 19/90 DATED 26.12.2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT. EXHIBIT P4 TRUE PHOTOCOPY OF THE ORDER DATED 31.10.2016 IN ITA NO.279/COCH/2016 ISSUED BY THE LEARNED INCOME TAX APPELLATE TRIBUNAL, KOCHI. EXHIBIT P5 TRUE PHOTOCOPY OF THE INTERIM ORDER IN W.P. (C) NO.8724/2019 DATED 21.03.2019 OF THIS HON'BLE COURT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 229 APPENDIX OF WP(C) 9673/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 07-11- 2017, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), THIRUVANANTHAPURAM. EXHIBIT P2 AOF THE COMMUNICATION DATED 14/02/2019 ISSUED BY THE POTHENKODU BRANCH OF THE 5TH RESPONDENT ALONG WITH ENGLISH TRANSLATION. EXHIBIT P3 AOF THE CIRCULAR F NO. ADDL.CIT/TDS/TVM/CO-OP SOCIETY/2018-19 RESPONDENT. EXHIBIT P4 AOF ONE SUCH INTERIM ORDER IN WP(C) NO. 9274/2019 DATED 26/03/2019 ISSUED BY THIS HON'BLE COURT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 230 APPENDIX OF WP(C) 9686/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LETTER NO.C4-35/CIT(TDS) 2018/10/29 DATED 31/01/2019 ISSUED BY THE 1ST RESPONDENT PROPOSING TO THE 4TH RESPONDENT. EXHIBIT P2 ISSUED BY THE 2ND RESPONDENT PROPOSING TO THE 4TH RESPONDENT. EXHIBIT P3OF THE LETTER NO.AS/562-A/2018-19 DATED 14/01/2019 ISSUED BY THE 2ND RESPONDENT PROPOSING TO LEVY TDS FROM DEPOSITS WITH TRANSLATION. EXHIBIT P4 THE COPY OF THE CIRCULAR NO.40/2018-19 DATED 14/02/2019 ISSUED BY THE 2ND RESPONDENT WITH TRANSLATION. EXHIBIT P5 THE COPY OF THE PROCEEDING DATED 7/03/2019 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER WITH TRANSLATION.

WP(C).No.7795 OF 2019 & CONNECTED CASES 231 APPENDIX OF WP(C) 9764/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE COMMON LETTER DATED 14.01.2019 ISSUED TO PETITIONER BANKS,ALONG WITH ITS ENGLISH VERSION. EXHIBIT P2OF THE LETTER DATED 26.12.2018 ISSUED BY THE 2ND RESPONDENT TO THE KOTTAYAM DISTRICT CO-OPERATIVE BANK. EXHIBIT P3 DATED 14.2.2019 ISSUED BY THE KOTTAYAM DISTRICT CO-OPERATIVE BANK,ALONG WITH ITS ENGLISH VERSION. EXHIBIT P4OF THE LETTER DATED 31.1.2019 ISSUED BY THE 1ST RESPONDENT TO THE KOTAYAM DISTRICT CO-OPERATIVE BANK. EXHIBIT P5OF THE DATED 29.1.2018 OF THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN ITA NO.596/C0CH/2017. EXHIBIT P6OF THE ORDER DATED 25.10.2018 OF THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN ITA NO.420/COCH/2018. WP(C).No.7795 OF 2019 & CONNECTED CASES 232 APPENDIX OF WP(C) 9768/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE CIRCULAR NO 40/2018- 19 DATED 14.2.2019 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2 TRUE PHOTOCOPY OF THE CIRCULAR NO 58/2018 DATED 5.12.2018 ISSUED BY THE 5TH RESPONDENT EXHIBIT P3 TRUE PHOTOCOPY OF THE PROCEEDINGS F NO ADDL CIT/TDS/TVM/CO-OP SOCIETY/2018-19/90 DATED 26.12.2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT EXHIBIT P4 TRUE PHOTOCOPY OF THE ODER DATED 31.10.2016 IN ITA NO 279/COCH/2016 ISSUED BY THE LEARNED INCOME TAX APPELLATE TRIBUNAL, KOCHI EXHIBIT P5 TRUE PHOTOCOPY OF THE INTERIM ORDER IN WPC NO 8724/2019 DATED 21.3.2019 OF THIS HON'BLE COURT

WP(C).No.7795 OF 2019 & CONNECTED CASES 233 APPENDIX OF WP(C) 9774/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CIRCULAR ISSUED BY 2ND RESPONDENT DATED 26-12-2018 EXHIBIT P2 AOF THE LETTER NO. F NO. CR JCIT/(TDS) CHN/ 2018-19/DATED 14-12-2018 ISSUED BY 4TH RESPONDENT TO 7TH RESPONDENT. EXHIBIT P3 AOF THE CIRCULAR IN MALAYALAM NO. 58/2018 DATED 08-12-2018 WITH ENGLISH TRANSLATION. EXHIBIT P4 AOF THE LETTER IN MALAYALAM NO. G/808/2019(10) DATED 15-02-2019 ISSUED BY 6TH RESPONDENT TO THE PETITIONER WITH ENGLISH TRANSLATION EXHIBIT P5 A COPY OF THE LETTER NO. G/805/2019 ISSUED BY 6TH RESPONDENT IN MALAYALAM DATED 15-03- 2019 TO THE PETITIONER WITH ENGLISH TRANSLATION.

WP(C).No.7795 OF 2019 & CONNECTED CASES 234 APPENDIX OF WP(C) 9820/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO.CA/6628 DATED 19.01.2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P2 15.12.2018 ISSUED BY THE 8TH RESPONDENT. EXHIBIT P3OF THE PROCEEDINGS F.NO.ADDL/CIT/TDS/TVM/CO-OP.SOCIETY/2018-19 DATED 26-12-2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.

WP(C).No.7795 OF 2019 & CONNECTED CASES 235 APPENDIX OF WP(C) 9838/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CIRCULAR NO CA/6628 DATED 19.1.2019 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2 5.12.2018 ISSUED BY THE 5TH RESPONDENT WITH ENGLISH TRANSLATION EXHIBIT P3OF THE PROCEEDINGS F NO ADDL/CIT/TDS/TVM/CO-OP SOCIETY/2018-19/90 DATED 26.1`2.2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT

WP(C).No.7795 OF 2019 & CONNECTED CASES 236 APPENDIX OF WP(C) 9879/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE PROCEEDINGS ISSUED BY THE 4TH RESPONDENT DATED 18.03.2019 PROPOSING TO LEVY TDS FOR THE DEPOSITS WITH TRANSLATION

WP(C).No.7795 OF 2019 & CONNECTED CASES 237 APPENDIX OF WP(C) 9918/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 22/11/2018, ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), KOLLAM. EXHIBIT P2 AOF THE COMMUNICATION DATED 19/01/2019 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P3 AOF THE CIRCULAR F.NO.ADDL.CIT/TDS/TVM/CO-OP SOCIETY/2018-19 RESPONDENT. EXHIBIT P4 AOF ONE SUCH INTERIM ORDER IN BY THIS HON'BLE COURT.

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