THE COMMISSIONER OF INCOME TAX (TDS), vs TIRUR TALUK CO-OPERATIVE EMPLOYEES SOCIETY LTD., — WA/2918/2025
Case under Kerala High Court Act, 1958 Section 5. Disposed: Contested--DISPOSED OF on 08th April 2026.
CNR: KLHC011014152025
Filing Number
WA/2930/2025
Filing Date
25-Nov-2025
Registration No
WA/2918/2025
Registration Date
01-Dec-2025
Judge
Honourable Mr. Justice Devan Ramachandran , Honourable Mr.justice Basant Balaji
Coram
Honourable Mr. Justice Devan Ramachandran , Honourable Mr.justice Basant Balaji
Bench Type
Division
Category
87.00 Income Tax Act ( 247 )
Sub-Category
39.901 TAX - INCOME TAX - TDS ( 1572 )
Decision Date
08-Apr-2026
Nature of Disposal
Contested--DISPOSED OF
Last updated 07-Sep-2026
Acts & Sections
Petitioner(s)
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1.THE COMMISSIONER OF INCOME TAX (TDS),
Adv. CHRISTOPHER ABRAHAM, ADDITIONAL STANDING COUNSEL, INCOME TAX DEPARTMENT ,P.R.AJITH KUMAR
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2.THE INCOME TAX OFFICER (TDS),
Adv. CHRISTOPHER ABRAHAM, ADDITIONAL STANDING COUNSEL, INCOME TAX DEPARTMENT,P.R.AJITH KUMAR
Respondent(s)
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1.TIRUR TALUK CO-OPERATIVE EMPLOYEES SOCIETY LTD.,
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2.TIRUR TALUK CO-OPERATIVE SOCIETY LTD.
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3.THE THIRUNAVAYA VANITHA CO-OPERATIVE SOCIETY LTD.
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4.THE THIRUNAVAYA CO-OPERATIVE URBAN SOCIETY LTD.
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5.IMBICHIBAVA MEMORIAL RURAL CO-OPERATIVE SOCIETY LTD.
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6.MALAPPURAM DISTRICT ABHARANA THOZHILAL CREDIT CO-OPERATIVE SOCIETY LTD.
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7.TANUR TOWN THEERADESHA FISHERMEN DEVELOPMENT WELFARE CO-OPERATIVE SOCIETY F(M)
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8.THALAKKAD VANITHA CO-OPERATIVE SOCIETY LTD.
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9.TIRUR MOTOR TRANSPORT CO-OPERATIVE SOCIETY LTD.
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10.POOKKAYIL URBAN CO-OPERATIVE SOCIETY LTD.
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11.TIRUR TALUK VANITHA CO-OPERATIVE SOCIETY LTD.
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12.TIRUR TALUK MERCANTILE CO-OPERATIVE SOCIETY LTD.
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13.VALANCHERY URBAN CO-OPERATIVE SOCIETY LTD.
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14.TIRUR REVENUE TALUK MOTOR TRANSPORT VIKASANA SAHAKARANA SANGAM LTD.
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15.TRIPRANGOD VANITHA CO-OPERATIVE SOCIETY LTD.
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16.ALATHIYOOR VANITHA CO-OPERATIVE SOCIETY LTD.
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17.PONANI TALUK GOVT. EMPLOYEES CO-OPERATIVE SOCIETY LTD.
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18.PONANI TALUK GOVT & QUASI GOVT. EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD.
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19.VELIYANCODE PANCHAYAT VANITHA CO-OPERATIVE SOCIETY LTD.
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20.NANNAMMUKKU MULTIPURPOSE CO-OPERATIVE SOCIETY LTD.
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21.MALAPPURAM DISTRICT LIC AGENT'S CO-OPERATIVE SOCIETY LTD.
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22.NANNAMMUKKU PANCHAYATH VANITHA CO-OPERATIVE SOCIETY LTD.
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23.MARANCHERY RURAL CO-OPERATIVE SOCIETY LTD.
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24.MALAPPURAM DISTRICT EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD.
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25.VELIYANCODE MULTI-PURPOSE CO-OPERATIVE SOCIETY LTD.
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26.PERUMPADAPPU RURAL CO-OPERATIVE SOCIETY LTD.
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27.CLARI RURAL CO-OPERATIVE SOCIETY LTD.
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28.EDAPPAL VANITHA CO-OPERATIVE SOCIETY LTD.
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29.KOLOMBA RURAL CO-OPERATIVE SOCIETY LTD.
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30.VATTAMKULAM VIVIDHODHESA SAHAKARANA CO-OPERATIVE SOCIETY LTD.
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31.TANUR KAYALORA FDWCS F(M)
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32.PARAPPANANGAD CHAPPAPPAD THEKKABHAGAM FDWCS
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33.THE TIRUR TALUK CO-OPERATIVE EDUCATION SOCIETY LTD.
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34.PUTHIYAKADAPPURAM MASTSYA THOZHILALEE VIKASANA KSHEMA SAHAKARANA SANGAM LTD.
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35.UNION OF INDIA
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36.MALAPPURAM DISTRICT CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,
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37.MANJERI CO-OPERATIVE URBAN [SOCIETY]*CORRECTED AS BANK LIMITED,
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38.PONANI CO-OPERATIVE URBAN [SOCIETY]*CORRECTED AS BANK LIMITED,
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39.URBAN CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,
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40.TIRUR URBAN CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,
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41.KOTTAKKAL CO-OP URBAN [SOCIETY]*CORRECTED AS BANK LIMITED,
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42.KERALA STATE CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,
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43.KERALA STATE CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,
Case History
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Case disposedDisposed
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08-Apr-2026
Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji
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08-Apr-2026
Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji
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08-Apr-2026
Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji
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08-Apr-2026
Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji
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06-Apr-2026
Admission
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26-Mar-2026
Admission
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22-Jan-2026
For Hearing
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22-Jan-2026
Adjourned Matter
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05-Dec-2025
Honourable Mr. Justice A.muhamed Mustaque,honourable Mr. Justice Harisankar V. Menon
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05-Dec-2025
First hearing
Initial hearing scheduled
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04-Dec-2025
Honourable Mr. Justice A.muhamed Mustaque,honourable Mr. Justice Harisankar V. Menon
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25-Nov-2025
Case filed
Registration No. WA/2918/2025
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