CSB BANK LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 29 OF 2020 AGAINST THE ORDER IN ITA 281/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED (FORMERLY THE CATHOLIC SYRIAN BANK LTD.), KURIANNOOR BRANCH, PUTHENTHU VADAKKETHIL BUILDING, KURIANNOOR POST OFFICE JUNCTION, PATHANAMTHITTA-689550 (PAN/TAN. TVDT00566G), REPRESENTED BY ITS MANAGING DIRECTOR AND CEO MR.RAJENDRA CHINNA VEERAPPAN. BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE INCOME TAX OFFICER (TDS) ALAPPUZHA-688001. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.33/2020, 15/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 33 OF 2020 AGAINST THE ORDER IN ITA 284/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED (FORMERLY THE CATHOLIC SYRIAN BANK LTD) ALAPPUZHA BRANCH, GOLD MERCHANTS ASSOCIATION BUILDING, XVII/1859, MULLAKKAL, ALAPPUZHA 688 011 (PAN/TAN TVDTO1056G) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA SRI.ISAAC THOMAS RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) CPC. GHAZIABAD 201 301

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-3- BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI CHRISTOPHER ABRAHAM, SC THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.29/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 15 OF 2020 AGAINST THE ORDER IN ITA 287/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED (FORMERLY THE CATHOLIC SYRIAN BANK LTD) ALAPPUZHA BRANCH, GOLD MERCHANTS ASSOCIATION BUILDING, XVII/1859 MULLAKKAL, ALAPPUZHA 688 011, PAN/TAN. TVDT01056G. BY ADVS. JOSEPH MARKOSE (SR.) SRI.ABRAHAM JOSEPH MARKOS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) CPC, GHAZIABAD 201 301. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI CHRISTOPHER ABRAHAM, SC

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-5- THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.29/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-6- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 45 OF 2020 AGAINST THE ORDER IN ITA 285/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED, (FORMERLY THE CATHOLIC SYRIAN BANK LTD.), ALAPPUZHA BRANCH, GOLD MERCHANTS ASSOCIATION BUILDING, XV11/1859, MULLAKKAL, ALAPPUZHA-688011. (PAN/TAN-TVDT01056G) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) CPC, GHAZIABAD-201301.

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-7- BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI CHRISTOPHER ABRAHAM, SC THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.29/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-8- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 39 OF 2020 AGAINST THE ORDER IN ITA 282/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED (FORMERLY THE CATHOLIC SYRIAN BANK LTD.), KURIANNOOR BRANCH, PUTHETHU VADAKKETHIL BUILDING, KURIANNOOR POST OFFICE JUNCTION, PATHANAMTHITTA - 689 550. (PAN /TAN - TVDT00566G), REPRESENTED BY ITS MANAGING DIRECTOR AND CEO MR. RAJENDRA CINNA VEERAPPAN. BY ADVS. JOSEPH MARKOSE (SR.) SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE INCOME TAX OFFICER (TDS) ALAPPUZHA - 688 001.

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-9- BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI CHRISTOPHER ABRAHAM, SC THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.29/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-10- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 17 OF 2020 AGAINST THE ORDER IN ITA 280/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED, (FORMERLY THE CATHOLIC SYRIAN BANK LTD.), KURIANNOOR BRANCH, PUTHETHU VADAKKETHIL BUILDING, KURIANNOOR POST OFFICE JUNCTION, PATHANAMTHITTA-689550. (PAN-AABCT 0024D) REPRESENTED BY ITS MANAGER DIRECTOR AND CEO, MR. RAJENDRA CHINNA VEERAPPAN. BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE INCOME TAX OFFICER (TDS), ALAPPUZHA-688001.

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-11- BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI CHRISTOPHER ABRAHAM, SC THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.29/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-12- J U D G M E N T [ITA Nos.29/2020, 33/2020, 15/2020, 45/2020, 39/2020, 17/2020] S.V. Bhatti, J. Heard Advocate Mr Alexander Joseph Markos and Standing Counsel Mr Christopher Abraham for parties. Adv. Alexander Joseph Markos, counsel for the appellant, seeks indulgence of the Court to withdraw the Tax Appeals. The Income Tax Appeals stand dismissed as withdrawn. No order as to costs. Sd/- S.V.BHATTI JUDGE Sd/- VIJU ABRAHAM JUDGE jjj

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-13- APPENDIX OF ITA 33/2020 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION UNDER SECTION 200A DATED 05/02/2015 WITH RESPECT TO QUARTER-2 OF FINANCIAL YEAR 2014-15 OF THE ALAPPUZHA BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF THE APPEAL DATED 29/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM ANNEXURE C TRUE COPY OF THE PETITION TO CONDONE DELAY DATED 29/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM ALONG WITH A NOTE ANNEXURE D TRUE COPY OF THE ORDER DATED 19/02/2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED 25/04/2019 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ANNEXURE F TRUE COPY OF COMMON ORDER DATED 25/07/2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T APPEAL NO. 284/COCH/2019.

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-14- APPENDIX OF ITA 15/2020 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION UNDER SECTION 200A DATED 27/10/2015 WITH RESPECT TO QUARTER 2, OF FY 2014-2015 OF THE ALAPPUZHA BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF APPEAL DATED 30/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX 9APPELS), TRIVANDRUM. ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY DATED 30/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME AX (APPEALS), TRIVANDRUM ALONG WITH A NOTE. ANNEXURE D TRUE COPY OF ORDER DATED 19/02/2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) KOTTAYAM. ANNEXURE E TRUE COPY OF SECOND APPEAL 25/04/2019 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ANNEXURE F TRUE COPY OF COMMON ORDER DATED 25/07/2019 PASSED BY THE INCOME TAX, APPELLATE TRIBUNAL COCHIN BENCH, COCHIN IN I.T.A. NO. 287/COCH/2019.

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-15- APPENDIX OF ITA 45/2020 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 26/01/2015. ANNEXURE B TRUE COPY OF THE APPEAL DATED 30/12/2017 FILED BY THE APPELLANT. ANNEXURE C TRUE COPY OF THE PETITION TO CONDONE THE DELAY DATED 30/12/2017. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 19/02/2019 OF THE CIT (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED 25/04/2019 FILED BY THE APPELLANT BEFORE THE ITAT. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 25/07/2019 PASSED BY THE ITAT, COCHIN BENCH I.T. APPEAL NO.385/COCH/2019.

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-16- APPENDIX OF ITA 39/2020 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 02.03.2014 WITH RESPECT OF QUARTER 4 OF FY 2012- 2013 OF THE KURIANNOOR BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF APPEAL DATED 18.07.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM. ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY DATED 18.07.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM ALONGWITH A NOTE. ANNEXURE D TRUE COPY OF ORDER DATED 19.02.2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF SECOND APPEAL 25.04.2019 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ANNEXURE F TRUE COPY OF COMMON ORDER DATED 25.07.2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A NO.282/COCH/2019.

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-17- APPENDIX OF ITA 17/2020 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 02/03/2014 WITH RESPECT TO QUARTER 2 OF FY 2012- 2013 OF THE KURIANNOOR BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF APPEAL DATED 18/07/2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM. ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY DATED 18/07/2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM ALONGWITH A NOTE. ANNEXURE D TRUE COPY OF ORDER DATED 19/02/2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF SECOND APPEAL 25/04/2019 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ANNEXURE F CERTIFIED COPY OF COMMON ORDER DATED 25/07/2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN ITA NO.280/COCH/2019.

ITA Nos. 29, 15, 17, 33, 39 & 45/2020

-18- APPENDIX OF ITA 29/2020 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 26.01.2014 WITH RESPECT TO QUARTER-3 OF FY 2012- 2013 OF THE KURIANNOOR BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF APPEAL DATED 18.07.2019 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM. ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY DATED 18.07.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM ALONG WITH A NOTE. ANNEXURE D TRUE COPY OF ORDER DATED 19.02.2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF SECOND APPEAL 25.04.2019 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ANNEXURE F TRUE COPY OF COMMON ORDER DATED 25.07.2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A.NO.281/COCH/2019.