Court Orders Second Respondent to Dispose of Appeal Promptly, Merits Open for Consideration

The court directed the second respondent to dispose of the appeal within six weeks from receiving the order's copy, acknowledging that the appeal could be decided on merits given sufficient time. The court did not express any view on the case's merits, leaving all contentions open for consideration.

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Issues involved: Petitioner seeking direction for disposal of appeal u/s 80P(2)(a)(i) by second respondent.

Issue 1: Exemption under section 80P(2)(a)(i) rejected by assessing authority despite order by Income Tax Appellate Tribunal.

The petitioner, a cooperative credit society, sought direction for the disposal of an appeal filed on 30.01.2013, Annexure-E, in line with the order passed by the Income Tax Appellate Tribunal in ITA No.1455/Bang/2012 dated 15.02.2013, Annexure-F. The contention raised by Sri. Mahesh Uppin was that the exemption available to the petitioner under section 80P(2)(a)(i) had been rejected by the assessing authority, despite there being a binding order from the Income Tax Appellate Tribunal. An appeal was filed, but the second respondent had not disposed of it, prompting the petitioner to seek a direction for its disposal within a specified time frame.

Decision:
Sri.K.V.Aravind, representing the respondents, acknowledged that with sufficient time, the appeal could be disposed of on merits. Consequently, a direction was issued to the second respondent to dispose of the appeal (Annexure-E) within a maximum period of six weeks from the date of receiving a certified copy of the order. It was noted that all contentions of the parties were left open, and no view was expressed on the merits of the case.

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