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W.P. No.22781/2012 IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 5TH DAY OF NOVEMBER 2012
BEFORE
THE HON'BLE MR. JUSTICE H. G. RAMESH
WRIT PETITION No.22781 OF 2012 (T-IT)
BETWEEN:
KARNATAKA STATE CREDIT CO-OPERATIVE SOCIETIES’ ASSOCIATION REGD. OFFICE AT NO.42 (NEW NO.95), FIRST FLOOR 11TH CROSS, TEMPLE STREET MALLESHWARAM BANGALORE-560 003 REPRESENTED BY ITS GENERAL SECRETARY SRI GURUNATH JYANTIKAR
... PETITIONER
(BY SRI SACHIN B.S., ADVOCATE FOR M/S. DHARMASHREE ASSOCIATES, ADVOCATES)
AND:
UNION OF INDIA
MINISTRY OF FINANCE
NEW DELHI
REPRESENTED BY ITS SECRETARY
THE UNDER SECRETARY
TO THE GOVERNMENT OF INDIA
CENTRAL BOARD OF DIRECT TAXES (CBDT)
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI
THE CHIEF COMMISSIONER OF
INCOME TAX FOR KARNATAKA AND GOA
BANGALORE
… RESPONDENTS
(BY SRI INDRAKUMAR, SENIOR COUNSEL FOR SRI E.I. SANMATHI, ADVOCATES FOR R2 TO R4)
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W.P. No.22781/2012 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT IN TERMS OF SECTION 80P(2)(a)(i) OF THE ACT INCOME OF THE CO-OPERATIVE SOCIETIES ARE EXEMPTED AND THEY ARE ENTITLED TO CLAIM DEDUCTION 80P(2)(a)(i) OF THE ACT AND ETC.,
THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R
H.G.RAMESH, J. (Oral):
This writ petition is by the Karnataka State Credit Co-operative Societies’ Association seeking for a declaration that the income of Co-operative Societies qualify for deduction under Section 80P of the Income Tax Act, 1961 (‘the Act” for short). It is not the case of the petitioner that the income of all kinds of Co-operative Societies is qualified for deduction under Section 80P of the Act. Whether the income of a particular Co-operative Society qualifies for deduction or not is a mixed question of law and fact. It is for the concerned Statutory Authority under the Act to examine on the facts of each case as to whether the income of a particular Co-operative
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W.P. No.22781/2012 Society qualifies for deduction under Section 80P of the Act or not. The declaration as prayed for cannot be granted. I may also add that a mere declaration cannot be granted in a writ proceeding barring a few exceptions. The writ petition is accordingly dismissed. Petition dismissed.
Sd/-
JUDGE
BNS/ata.