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IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 11TH DAY OF FEBRUARY, 2020
BEFORE
THE HON'BLE MR. JUSTICE KRISHNA S.DIXIT
WRIT PETITION NO. 3341 OF 2020 (T-IT)
BETWEEN:
BELAPU CO-OPERATIVE AGRICULTUAL SOCIETY NIYAMITA, 91-3, PANIYOOR BELAPU POST, UDUPI DISTRICT – 574 140 REP. BYITS C.E.O.- MRS. SULOCHANA.
… PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE)
AND:
COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C R BUIDLING, N G ROAD, ATTAVARA, MANGALURU-575 001.
INCOME TAX OFFICER, WARD-3, AAYAKAR BHAVAN, AADI-UDUPI MALPE ROAD, UDUPI-576 103.
… RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 15.12.2019 PASSED BY THE R-2 MARKED AS ANNEXURE-A AND ETC
THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:-
ORDER
The subject matter of this Writ Petition being substantially similar to the one treated in W.P.No.48414/2018 (T-IT) between M/S SWABHIMANI SOUHARDA CREDIT CO-OPERATIVE LTD. VS. GOVERNMENT OF INDIA AND OTHERS, disposed off vide judgment dated 16.01.2020, counsel for the petitioner submits, same relief needs to be extended to the similarly circumstanced litigant herein on the principle of parity, there being no repugnant factors, disentitling him to an equal treatment.
Learned Senior Panel Counsel on request having accepted notice for the Revenue fairly submits that as yet, the said judgment is not put in challenge or review; however, he seeks liberty to the respondents to seek restoration of this Writ Petition for consideration on merits, by filing a Memo if the version of the petitioner emerging from the records is discovered to be untrue; the stand of the Panel Counsel is fair and reasonable.
In the above judgment, this Court having held the entities registered under the provisions of Karnataka Souharda Sahakari Act, 1997, are also Co-operative
Societies and therefore, they are entitled to seek benefit under Section 80P of the Income Tax Act, 1961. The operative portion of the judgment reads as under: “In the above circumstances, these writ petitions succeed; a declaration is made to the effect that the entities registered under the Karnataka Souharda Sahakari Act, 1997 fit into the definition of “co-operative society” as enacted in sec.2(19) of the Income Tax Act, 1961 and therefore subject to all just exceptions, petitioners are entitled to stake their claim for the benefit of sec.80P of the said Act; a Writ of Certiorari issues quashing the impugned notice dated 30.03.2018 at Annexure-D in W.P.No.48414/2018; other legal consequences accordingly do follow.
It is needless to mention that the other provisions of sec. 80P of 1961 Act and their effect on the claim of the petitioner-like-societies have been left to be addressed by the concerned authorities.”
In the above circumstances, the Writ Petition is disposed off granting same relief as has been granted to the litigant in the aforesaid judgment, of course reserving liberty to the Revenue for seeking revival of the Writ Petition, if version of the petitioner is discovered to be untrue.
No costs.
Sd/- JUDGE
Bsv