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2025 Supreme(Online)(Ker) 56527
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
AGRICULTURAL COLLEGE EMPLOYEE'S CREDIT CO-OPERATIVE SOCIETY LTD NO. T 1384 VELLAYANI P.O. – Appellant
Versus
UNION OF INDIA – Respondent
WP(C) NO. 25341 OF 2023
Important Points
Subject
Income Tax - TDS Deduction
Act Referred
Headnote
For the Appellants/Petitioners: SHRI.C.A.JOJO, SMT.SWATHY S.
For the Respondents: CHRISTOPHER ABRAHAM, SR.SC, SHRI.THOMAS ABRAHAM, SHRI.P.R.AJITH KUMAR
JUDGMENT
This writ petition is submitted by the petitioner challenging Ext.P1 by which the 4th respondent directed the petitioner Society to deduct TDS from the payment of interest made to the depositors, under Section 194A (3)(v) of the Income Tax Act . However, the issue raised by the petitioner is already decided against the petitioner as per the decision rendered in Vellangallur Peoples Welfare Co operative Society Ltd. v. Union of India [ 2025 (6) KLT 163 ]. In the light of the above, the provision of Section 194 A(3)(v) is applicable to the petitioner. However, in the said decision it was ordered that, in respect of the transactions already took place till the disposal of the said writ petition, no adverse consequences would follow for not deducting the TDS. In the light of the above, it is ordered that, even while holding that the aforesaid provision is applicable to the petitioner, no liability can be imposed upon the petitioner for non deduction of TDS for the transactions carried till today.
This writ petition is disposed of accordingly.
