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.

Case disposed Next hearing 04-Dec-2025

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

Kerala High Court Act, 1958 Section 5

Petitioner(s)

  1. 1.THE COMMISSIONER OF INCOME TAX (TDS),

    Adv. CHRISTOPHER ABRAHAM, ADDITIONAL STANDING COUNSEL, INCOME TAX DEPARTMENT ,P.R.AJITH KUMAR

  2. 2.THE INCOME TAX OFFICER (TDS),

    Adv. CHRISTOPHER ABRAHAM, ADDITIONAL STANDING COUNSEL, INCOME TAX DEPARTMENT,P.R.AJITH KUMAR

Respondent(s)

  1. 1.TIRUR TALUK CO-OPERATIVE EMPLOYEES SOCIETY LTD.,

  2. 2.TIRUR TALUK CO-OPERATIVE SOCIETY LTD.

  3. 3.THE THIRUNAVAYA VANITHA CO-OPERATIVE SOCIETY LTD.

  4. 4.THE THIRUNAVAYA CO-OPERATIVE URBAN SOCIETY LTD.

  5. 5.IMBICHIBAVA MEMORIAL RURAL CO-OPERATIVE SOCIETY LTD.

  6. 6.MALAPPURAM DISTRICT ABHARANA THOZHILAL CREDIT CO-OPERATIVE SOCIETY LTD.

  7. 7.TANUR TOWN THEERADESHA FISHERMEN DEVELOPMENT WELFARE CO-OPERATIVE SOCIETY F(M)

  8. 8.THALAKKAD VANITHA CO-OPERATIVE SOCIETY LTD.

  9. 9.TIRUR MOTOR TRANSPORT CO-OPERATIVE SOCIETY LTD.

  10. 10.POOKKAYIL URBAN CO-OPERATIVE SOCIETY LTD.

  11. 11.TIRUR TALUK VANITHA CO-OPERATIVE SOCIETY LTD.

  12. 12.TIRUR TALUK MERCANTILE CO-OPERATIVE SOCIETY LTD.

  13. 13.VALANCHERY URBAN CO-OPERATIVE SOCIETY LTD.

  14. 14.TIRUR REVENUE TALUK MOTOR TRANSPORT VIKASANA SAHAKARANA SANGAM LTD.

  15. 15.TRIPRANGOD VANITHA CO-OPERATIVE SOCIETY LTD.

  16. 16.ALATHIYOOR VANITHA CO-OPERATIVE SOCIETY LTD.

  17. 17.PONANI TALUK GOVT. EMPLOYEES CO-OPERATIVE SOCIETY LTD.

  18. 18.PONANI TALUK GOVT & QUASI GOVT. EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD.

  19. 19.VELIYANCODE PANCHAYAT VANITHA CO-OPERATIVE SOCIETY LTD.

  20. 20.NANNAMMUKKU MULTIPURPOSE CO-OPERATIVE SOCIETY LTD.

  21. 21.MALAPPURAM DISTRICT LIC AGENT'S CO-OPERATIVE SOCIETY LTD.

  22. 22.NANNAMMUKKU PANCHAYATH VANITHA CO-OPERATIVE SOCIETY LTD.

  23. 23.MARANCHERY RURAL CO-OPERATIVE SOCIETY LTD.

  24. 24.MALAPPURAM DISTRICT EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD.

  25. 25.VELIYANCODE MULTI-PURPOSE CO-OPERATIVE SOCIETY LTD.

  26. 26.PERUMPADAPPU RURAL CO-OPERATIVE SOCIETY LTD.

  27. 27.CLARI RURAL CO-OPERATIVE SOCIETY LTD.

  28. 28.EDAPPAL VANITHA CO-OPERATIVE SOCIETY LTD.

  29. 29.KOLOMBA RURAL CO-OPERATIVE SOCIETY LTD.

  30. 30.VATTAMKULAM VIVIDHODHESA SAHAKARANA CO-OPERATIVE SOCIETY LTD.

  31. 31.TANUR KAYALORA FDWCS F(M)

  32. 32.PARAPPANANGAD CHAPPAPPAD THEKKABHAGAM FDWCS

  33. 33.THE TIRUR TALUK CO-OPERATIVE EDUCATION SOCIETY LTD.

  34. 34.PUTHIYAKADAPPURAM MASTSYA THOZHILALEE VIKASANA KSHEMA SAHAKARANA SANGAM LTD.

  35. 35.UNION OF INDIA

  36. 36.MALAPPURAM DISTRICT CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,

  37. 37.MANJERI CO-OPERATIVE URBAN [SOCIETY]*CORRECTED AS BANK LIMITED,

  38. 38.PONANI CO-OPERATIVE URBAN [SOCIETY]*CORRECTED AS BANK LIMITED,

  39. 39.URBAN CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,

  40. 40.TIRUR URBAN CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,

  41. 41.KOTTAKKAL CO-OP URBAN [SOCIETY]*CORRECTED AS BANK LIMITED,

  42. 42.KERALA STATE CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,

  43. 43.KERALA STATE CO-OPERATIVE [SOCIETY]*CORRECTED AS BANK LIMITED,

Case History

  1. Case disposedDisposed

  2. 08-Apr-2026

    Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji

  3. 08-Apr-2026

    Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji

  4. 08-Apr-2026

    Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji

  5. 08-Apr-2026

    Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji

  6. 06-Apr-2026

    Admission

  7. 26-Mar-2026

    Admission

  8. 22-Jan-2026

    For Hearing

  9. 22-Jan-2026

    Adjourned Matter

  10. 05-Dec-2025

    Honourable Mr. Justice A.muhamed Mustaque,honourable Mr. Justice Harisankar V. Menon

  11. 05-Dec-2025

    First hearing

    Initial hearing scheduled

  12. 04-Dec-2025

    Honourable Mr. Justice A.muhamed Mustaque,honourable Mr. Justice Harisankar V. Menon

  13. 25-Nov-2025

    Case filed

    Registration No. WA/2918/2025

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