1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 5TH DAY OF FEBRUARY, 2020 BEFORE HONBLE MR. JUSTICE KRISHNA S. DIXIT WRIT PETITION NO. 2600 OF 2020 (T-IT) BETWEEN: MANANJE VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA MANANJE, KAMALASHILE, KUNDAPURA TALUK, UDUPI DISTRICT-576229. REPRESENTED BY ITS C.E.O. MR. B. SHRIKANTHA KANNANATHA. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU-575001. 2. INCOME TAX OFFICER WARD-2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH ASSESSMENT ORDER DATED 07.12.2019 PASSED IN ORDER BY R-2 MARKED AS ANNEXURE-A AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN B GROUP THIS DAY, COURT MADE FOLLOWING: 2 ORDER subject matter of this Writ Petition being substantially similar to 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 petitioner submits, same relief needs to be extended to similarly circumstanced litigant herein on principle of parity, there being no repugnant factors, disentitling him to equal treatment. 2. Learned Senior Panel Counsel having entered appearance for Revenue after notice fairly submits that as yet, said judgment is not put in challenge or review; however, he seeks liberty to respondents to seek restoration of this Writ Petition for consideration on merits, by filing Memo if version of petitioner emerging from records is discovered to be untrue; stand of Panel Counsel is fair and reasonable. 3. In above judgment, this Court having held entities registered under provisions of Karnataka Souharda Sahakari Act, 1997, are also Co-operative Societies 3 and therefore, they are entitled to seek benefit under Section 80P of Income Tax Act, 1961. operative portion of judgment reads as under: In above circumstances, these writ petitions succeed; declaration is made to effect that entities registered under Karnataka Souharda Sahakari Act, 1997 fit into definition of co- operative society as enacted in sec. 2(19) of Income Tax Act, 1961 and therefore subject to all just exceptions, petitioners are entitled to stake their claim for benefit of sec. 80P of said Act; Writ of Certiorari issues quashing 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 other provisions of sec. 80P of 1961 Act and their effect on claim of petitioner-like-societies have been left to be addressed by concerned authorities. In above circumstances, Writ Petition is disposed off granting same relief as has been granted to litigant in aforesaid judgment, of course reserving liberty to Revenue for seeking revival of Writ Petition, if version of petitioner is discovered to be untrue. No costs. Sd/- JUDGE CBC Mananje Vyavasaya Seva Sahakari sangha Niyamitha v. CIT (Appeals), Mangaluru / ITO, Ward-2, Udupi