TaxTMI 
TaxTMI 
2023 (8) TMI 42
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....18699, 18700, 18701, 20092, 20093, 20094, 20095, 20096, 20097, 20098, 21361, 21362, 21363, 21364, 21365, 21366, 21367, 21368, 21369, 21370, 21371, 21372, 21373, 21374, 21375, 22249, 22250, 22251, 22252, 22253, 22914, 22915, 22916, 22917, 22918, 22919, 22920, 22921, 22922, 22923, 22924 of 2021, and W.P.Nos. 772, 773, 774, 775, 776, 777, 778, 779, 780, 781, 782, 783, 784, 785, 2514, 2566, 2567, 2691, 2692, 2693, 2694, 2695, 2696, 2697, 2698, 2699, 2700, 2701, 2702, 2703, 2704, 2705, 2706, 3230, 3231, 3232, 3233, 3721, 3722, 3723, 3724, 3725, 3726, 3727, 3728, 3729, 3730, 3765, 3766, 4087, 6637, 6674, 6675, 7405, 7406, 7407, 7408, 7409, 7410, 10769, 11739, 11740, 11741, 11742, 11744, 11743, 11746, 11745, 11747, 11748, 11749, 11750, 11751, 11752, 11753, 11754, 11755, 11756, 11757, 11758, 11759, 11760, 11761, 11762, 11763, 11764, 11765, 11767, 11766, 11768, 13064, 13065, 13066, 13067, 13068, 13069, 13070, 13077, 13078, 13071, 13072, 13079, 13073, 13074, 13075, 13076, 13080, 13081, 13144, 13979, 13980, 14040, 14041, 14640, 14641, 14642, 14643, 14645, 14644, 14646, 14647, 14648, 14649, 15154, 15155, 15156, 15157, 15158, 15343, 15344, 15345, 15346, 15347, 15348, 15861, 15862, 15863, 15864,....
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...., 16788, 16793, 16790, 16796, 16798, 16797, 16799, 16801, 16802, 16791, 16794, 16792, 16795, 17918, 17923, 17929, 17920, 17936, 17951, 17934, 17942, 17949, 17940, 17947, 17932, 17927, 17935, 17939, 17917, 17921, 17926, 17919, 17933, 17950, 17930, 17941, 17943, 17938, 17946, 17928, 17925, 17931, 17937, 18784, 18788, 18791, 18790, 18797, 18785, 18789, 18792, 18794, 18798, 19390, 19394, 19383, 19386, 19379, 19381, 19391, 19389, 19388, 19402, 19404, 19397, 19398, 19396, 19399, 19384, 19385, 19393, 19392, 19382, 19395, 19387 of 2021, and W.M.P.Nos. 610, 608, 614, 613, 622, 627, 617, 621, 629, 630, 632, 634, 615, 616, 618, 620, 623, 624, 626, 628, 611, 607, 625, 619, 633, 631, 639, 638, 2212, 2213, 2261, 2262, 2258, 2259, 2374, 2383, 2376, 2386, 2384, 2390, 2378, 2392, 2396, 2398, 2388, 2402, 2382, 2395, 2400, 2406, 2373, 2380, 2375, 2385, 2381, 2389, 2377, 2391, 2394, 2397, 2387, 2401, 2379, 2393, 2399, 2404, 2827, 2826, 2834, 2830, 2828, 2829, 2833, 2831, 3238, 3241, 3243, 3245, 3242, 3246, 3247, 3248, 3249, 3251, 3252, 3253, 3255, 3256, 3237, 3240, 3250, 3254, 3239, 3244, 3276, 3277, 3278, 3279, 3489, 3490, 5123, 5124, 5162, 5165, 5163, 5166, 5618, 5619, 5621, 5622, 5624, 5627, 5625, ....
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....69, 15471, 15474, 15481, 15482, 15485, 15486, 15461, 15464, 15465, 15467, 15479, 15480, 15463, 15466, 15470, 15472, 15477, 15478, 15475, 15476, 15483, 15484, 15487, 15488, 15502, 15503, 15504, 15505, 15588, 15587, 15790, 15791, 15792, 15793, 16574, 16575, 16582, 16584, 16587, 16588, 16576, 16577, 16578, 16579, 16585, 16586, 16589, 16590, 16593, 16594, 16597, 16598, 16602, 16603, 16607, 16606, 16580, 16581, 16591, 16592, 16599, 16601, 16604, 16605, 16595, 16596, 17712, 17713, 17716, 17717, 17714, 17715, 17722, 17723, 17728, 17729, 17718, 17720, 17726, 17727, 17730, 17732, 17721, 17725, 17733, 17735, 17719, 17724, 17731, 17734, 17763, 17764, 17767, 17769, 17770, 17771, 17766, 17768, 17779, 17780, 17762, 17765, 17772, 17773, 17775, 17776, 17848, 17849, 17846, 17847, 17866, 17865, 17850, 17851, 17859, 17861, 18019, 18020, 18027, 18028, 17996, 17997, 18011, 18012, 18002, 18003, 17995, 17998, 18014, 18017, 18008, 18010, 17992, 17993, 18024, 18026, 18015, 18021, 18000, 18005, 18023, 18025, 18018, 18022, 17999, 18004, 18013, 18016, 18001, 18006, 17989, 17990, 18007, 18009, 17991, 17994, 17987, 17988, 18246, 18247, 18250, 18252, 18255, 18256, 18519, 18521, 18520, 18522, 18523, 18524, 18525,....
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....69, 13070, 13071, 13072, 13073, 13074, 13075, 13076, 13077, 13078, 13079, 13080, 13081, 13144, 13979, 13980, 14040, 14041, 14640, 14641, 14642, 14643, 14645, 14644, 14646, 14647, 14648, 14649, 15154, 15155, 15156, 15157, 15158, 15343, 15344, 15345, 15346, 15347, 15348, 15861, 15862, 15863, 15864, 15865, 15866, 16245, 16246, 16836, 16837, 16838, 16839, 16840, 16841, 16842, 16843, 16844, 16845, 16846, 16847, 16848, 16849, 16850, 16851, 16852, 16853, 16854, 16855, 16856, 16857, 16858, 16859, 16860, 16861, 16862, 16863, 16864, 16865, 16866, 16867, 17103, 17104, 17105, 17106, 17107, 17108, 17329, 17330, 17381, 17382, 18856, 18857, 18858, 18859, 18860, 18861, 18878, 18880, 18881, 18882, 18883, 18983, 19270, 19317, 19882, 19883, 19884, 20544, 21321, 21322, 21323, 21324, 21325, 21326, 21327, 21328, 21329, 21330, 21331, 21332, 21333, 21334, 21335, 21336, 21438, 21654, 21655, 22402, 22403, 22404, 22405, 22406, 22407, 22408, 22409, 22410, 22411, 22412, 22413, 22414, 22415, 22416, 22417, 23640, 23641, 23642, 23643, 23644, 23645, 23646, 23647, 23648, 23649, 23650, 23651, 23682, 23683, 23684, 23685, 23686, 23687, 23688, 23689, 24144, 24145, 24146, 24511, 24646, 25273, 25274, 25275, 25276, 25277,....
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....6, 3230, 3231, 3232, 3233, 3721, 3722, 3723, 3724, 3725, 3726, 3727, 3728, 3729, 3730, 3765, 3766, 4087, 6637, 6674, 6675, 7405, 7406, 7407, 7408, 7409, 7410, 10769, 11739, 11740, 11741, 11742, 11744, 11743, 11746, 11745, 11747, 11748, 11749, 11750, 11751, 11752, 11753, 11754, 11755, 11756, 11757, 11758, 11759, 11760, 11761, 11762, 11763, 11764, 11765, 11767, 11766, 11768, 13064, 13065, 13066, 13067, 13068, 13069, 13070, 13077, 13078, 13071, 13072, 13079, 13073, 13074, 13075, 13076, 13080, 13081, 13144, 13979, 13980, 14040, 14041, 14640, 14641, 14642, 14643, 14645, 14644, 14646, 14647, 14648, 14649, 15154, 15155, 15156, 15157, 15158, 15343, 15344, 15345, 15346, 15347, 15348, 15861, 15862, 15863, 15864, 15865, 15866, 16245, 16246, 16836, 16837, 16838, 16839, 16840, 16841, 16842, 16843, 16844, 16845, 16846, 16847, 16848, 16849, 16850, 16851, 16852, 16853, 16854, 16855, 16856, 16857, 16858, 16859, 16860, 16861, 16862, 16863, 16864, 16865, 16866, 16867, 17103, 17104, 17105, 17106, 17107, 17108, 17329, 17330, 17381, 17382, 18719, 18720, 18721, 18722, 18723, 18724, 18725, 18726, 18727, 18728, 18729, 18730, 18731, 18732, 18733, 18734, 18735, 18736, 18737, 18738, 18739, 18740, 18741, 18742....
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.... festival in the State of Tamil Nadu. When such kind of Pongal benefits by way of cash which was sought to be issued to the beneficiaries who are in lakhs and lakhs throughout the State of Tamil Nadu, such a massive welfare measures naturally have to be undertaken by the State Government through an organized system, which must have the capacity to act throughout the State. 4. That is the reason why the Government, when wanted to implement the Pongal welfare scheme, decided to implement the Scheme through these Primary Agricultural Cooperative Credit Societies spread across the State. According to the Scheme, the bulk allotment for the district concerned, would be made to the District Central Cooperative Bank concerned and from the Central Cooperative Bank concerned, the Primary Agricultural Cooperative Credit Society (In short 'the Primary Society') would draw the money in bulk and would distribute the money to the beneficiaries. For the purpose of distributing the money when the Primary Societies withdraw money from the Central Cooperative Bank of the district concerned, that was considered to be the income of the Society, where the Central Cooperative Bank was liable t....
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.... Molasi Primary Agricultural Cooperative Credit Society Ltd., -vs- Income Tax Officer has held as follows, "23. For the above reasons, the challenge to the impugned Circulars cannot be entertained as the District Central Cooperative Banks have, therein, merely sought to bring to the notice of the petitioner societies the statutory provisions in regard to deduction of tax, enjoining that they adhere to, and comply with the same, scrupulously. There could be no fault attributed to R2 Banks in this regard. 24. In light of the discussion as above, the challenge to the Circulars fail and these Writ Petitions are dismissed both on the ground of maintainability as well as merits. No costs. Connected Miscellaneous Petitions are also dismissed." 10. Subsequently, another batch of cases, which were filed before the Madurai Bench of this Court, came to be disposed of by another learned Judge vide common order dated 24.02.2023 in W.P.(MD) Nos.27584 of 2022 etc., batch in the matter of "DD388 Kuppammalpatti Primary Agricultural Cooperative Credit Society -Vs- The Assistant Commissioner of Income Tax and another" 11. In the said judgment, the learned Judge also was of the....
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....350/CC1/2022 dated 27.09.2022 sent by the Chief Secretary, Government of Tamil Nadu; (ii) if it is found that any other details or supporting documents are necessary for granting the relief claimed had not been produced, the deficiencies in that regard shall be informed in writing to the concerned persons requiring the same to be furnished within a time frame of not less than 15 clear working days for the same; (iii) in the event of not being satisfied with the said requirements even thereafter, an enquiry shall be conducted affording full opportunity of hearing to the Government of Tamil Nadu and to all stakeholders through public notice to explain their views in that regard; (iv) a reasoned order shall be passed dealing with each of the contentions raised on merits and in accordance with law and the decision taken communicated to the Government of Tamil Nadu in writing under acknowledgment; and (v) the authorities under the Act shall be restrained from taking any coercive action for recovery of tax deduction at source under Section 194-N of the Act from the Primary Agricultural Co-operative Credit Societies in the State of Tamil Nadu till the a....
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.... is at liberty to cite this judgment and any other decisions that it places reliance upon, before the authority hearing the request for exemption. 10. In light of order dated 04.11.2022, these writ petitions are dismissed both on the ground of maintainability as merits with the directions as above. No costs. Connected miscellaneous petitions are closed." 14. Therefore, at least four set of writ petitions have already been disposed of by four separate orders as cited supra. 15. Insofar as the order dated 03.03.2023 is concerned, the learned Judge has issued a Mandamus by way of directions in Para 5 of the order directing the Ministry of Finance, Government of India and the CBDT, New Delhi to immediately examine the representation given by the State Government written by the Chief Secretary, Government of Tamil Nadu dated 27.09.2022 and after affording an opportunity of hearing to the Government of Tamil Nadu and all stakeholders through public notice, a decision shall be taken with regard to the plea raised by them that whether these Cooperative Societies can be given exemption from the purview of Section 194N of the Income Tax Act. 16. Though such a direction was ....