Hebri Vyavasaya Seva Sahakari Sangha Ltd. v. Commissioner of Income-tax (Appeals), Mangaluru / Income-tax Officer, Ward-3, Udupi - 2020-LL-0211-54

Citation	2020-LL-0211-54
Appellant Name	Hebri Vyavasaya Seva Sahakari Sangha Ltd.
Respondent Name	Commissioner of Income-tax (Appeals), Mangaluru / Income-tax Officer, Ward-3, Udupi
Court	HIGH COURT OF KARNATAKA
Relevant Act	Income-tax
Date of Order	11/02/2020
Judgment	View Judgment
Keyword Tags	grant of benefit
Bot Summary:	48414/2018 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 3 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. 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.

IN HIGH COURT OF KARNATAKA, BENGALURU DATED THIS 11TH DAY OF FEBRUARY, 2020 BEFORE HON'BLE MR. JUSTICE KRISHNA S.DIXIT WRIT PETITION NO. 3384 OF 2020 (T-IT) BETWEEN: HEBRI VYAVASAYA SEVA SAHAKARI SANGHA LTD., SADHANA SAHAKARA SOUDHA KELAPETE, HEBRI, KARKALA TALUK, UDUPI DISTRICT 576 112 REP. BY ITS C.E.O. MR. K. BALAKRISHNA SHETTY. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C R BUIDLING, N G ROAD, ATTAVARA, MANGALURU-575 001. 2. 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 CONSTITUTION OF INDIA PRAYING TO QUASH ASSESSMENT ORDER DATED 16.12.2019 PASSED BY R-2 MARKED AS ANNEXURE-A AND ETC THIS PETITION COMING ON FOR PRELIMINARY HEARING 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 on request having accepted notice for Revenue 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 3 Societies 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 Bsv Hebri Vyavasaya Seva Sahakari Sangha Ltd. v. Commissioner of Income-tax (Appeals), Mangaluru / Income-tax Officer, Ward-3, Udupi

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