Kerala Gramin Bank Officers' Association, Central Office and Kerala Gramin Bank Officers Organisation and Kerala Gramin Bank Workers Organisation V. Union of India, Ministry of Finance and Central Board of Direct Taxes and Principal Chief Commissioner of Income Tax and Chief Commissioner of Income Tax (TDS) and Kerala Gramin Bank

WP(C)/12142/2024

AI Insights

The case involves two writ petitions filed by the Kerala Gramin Bank Officers' Association and the Kerala Gramin Bank Officers and Workers Organizations against various respondents including the Union of India, Ministry of Finance, and the Kerala Gramin Bank. The petitions were heard together and addressed issues related to the interpretation and application of tax provisions affecting the officers and workers of the Kerala Gramin Bank. The primary legal contention revolved around the benefits and entitlements under the Income Tax Act, which the petitioners argued were not being properly administered or recognized by the respondents. However, the High Court, referencing a Supreme Court decision, found no merit in the petitions and dismissed them accordingly.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 808948 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-07-2024
• Assessment Year: misc
• Other Referred Cases: All India Bank Officers' Confederation v. Regional Manager, Central Bank of India and others [(2024) 464 ITR 286]
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K K SETHUKUMAR; JAWAHAR JOSE; JOSE JOSEPH
• Assessee Lawyers: S RAJ; S ABY ABRAHAM; P PARVATHY
• Keywords: Income Tax; Supreme Court judgment; Writ petition
• Section: 464 ITR 286

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 23RD DAY OF JULY 2024 / 1ST SRAVANA, 1946 WP(C) NO. 12142 OF 2024 PETITIONER: KERALA GRAMIN BANK OFFICERS' ASSOCIATION, CENTRAL OFFICE, V K COMPLEX, FORT ROAD, KANNUR, REPRESENTED BY ITS GENERAL SECRETARY ARUN S NAIR, PIN – 670 001. BY ADV S.ARUN RAJ RESPONDENTS: 1 UNION OF INDIA, MINISTRY OF FINANCE, NEW DELHI, REPRESENTED BY THE SECRETARY TO GOVERNMENT, PIN – 110 001. 2 THE CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN – 110 001. 3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682 018. 4 THE CHIEF COMMISSIONER OF INCOME TAX (TDS), AAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682 018. 5 KERALA GRAMIN BANK, HEAD OFFICE, KGB TOWERS, A.K ROAD, UP HILL, MALAPPURAM, KERALA, REPRESENTED BY ITS CHAIRMAN, PIN – 676 505. SRI. JAWAHAR JOSE (SC, KGB), SRI. JOSE JOSEPH (SC, IT DEPT) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.07.2024, ALONG WITH WP(C).13067/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) Nos. 12142 & 13067 OF 2024 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 23RD DAY OF JULY 2024 / 1ST SRAVANA, 1946 WP(C) NO. 13067 OF 2024 PETITIONERS: 1 KERALA GRAMIN BANK OFFICERS ORGANISATION, KALLAI ROAD, KOZHIKODE, REPRESENTED BY ITS GENERAL SECRETARY, PIN – 673 002. 2 KERALA GRAMIN BANK WORKERS ORGANISATION, KALLAI ROAD, KOZHIKODE, REPRESENTED BY ITS GENERAL SECRETARY, PIN – 673 002. BY ADVS. S.ANEESH ABY ABRAHAM P.PARVATHY RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, NEW DELHI, PIN – 110 001. 2 THE CENTRAL BOARD OF DIRECT TAXES, REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI, PIN – 110 001. 3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM, PIN – 682 018. 4 THE CHIEF COMMISSIONER OF INCOME TAX (TDS), AAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM, PIN – 682 018. 5 KERALA GRAMIN BANK, REPRESENTED BY ITS CHAIRMAN, KGB TOWERS, A.K ROAD, UPHILL, MALAPPURAM, PIN – 676 505. BY ADV K.K.SETHUKUMAR SRI. JAWAHAR JOSE (SC KGB), SRI. JOSE JOSEPH (SC IT DEPT) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.07.2024, ALONG WITH WP(C).12142/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) Nos. 12142 & 13067 OF 2024 3 JUDGMENT The issue raised in these writ petitions stand covered against the petitioners by the judgment of the Supreme Court in All India Bank Officers’ Confederation v. Regional Manager, Central Bank of India and others [(2024) 464 ITR 286]. In the light of the above, these writ petitions will stand dismissed. Sd/- GOPINATH P. JUDGE DK WP(C) Nos. 12142 & 13067 OF 2024 4 APPENDIX OF WP(C) 13067/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE 1ST PETITIONER DATED 21.02.2015 Exhibit P2 TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE 2ND PETITIONER DATED 27.11.2019 Exhibit P3 TRUE COPY OF THE CONSTITUTION OF THE 1ST PETITIONER ASSOCIATION Exhibit P4 TRUE COPY OF THE CONSTITUTION OF THE 2ND PETITIONER ASSOCIATION Exhibit P5 TRUE COPY OF THE JUDGMENT OF THE HIGH COURT OF MADRAS DATED 20.04.2016 IN W.P NO. 10050 - 10054 OF 2008 Exhibit P6 TRUE COPY OF THE INTERIM ORDER DATED 27.02.2017 IN SLP(C) NO. 4327 OF 2017 BY THE HON'BLE SUPREME COURT OF INDIA Exhibit P7 TRUE COPY OF THE TYPED COPY OF THE INTERIM ORDER DATED 23.04.2008 IN M.P NO. 1/2008 IN WP NO. 10054 OF 2008 BY THE HIGH COURT OF MADRAS Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 25.03.2024 IN W.P(C) NO. 12142 OF 2024 WP(C) Nos. 12142 & 13067 OF 2024 5 APPENDIX OF WP(C) 12142/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 31-8-2013 ALONG WITH THE CERTIFICATE OF REGISTRATION FOR ALTERATION OF RULES DATED 28-2-2017 EVIDENCING NAME CHANGE TO KERALA GRAMIN BANK OFFICERS' ASSOCIATION Exhibit P2 A TRUE COPY OF THE CONSTITUTION/BYELAW OF THE PETITIONER ASSOCIATION Exhibit P3 A TRUE COPY OF THE TYPED COPY OF THE INTERIM INJUNCTION DATED 23-4-08 PASSED IN MP. NO. 1/08 IN WP : 10054 OF 2008 BY THE HIGH COURT OF MADRAS Exhibit P4 A TRUE COPY OF THE JUDGMENT DATED 20-4- 2016 PASSED IN WP NOS. 7869 OF 2008, 10050-10054 OF 2008 AND CONNECTED CASES BY THE HIGH COURT OF MADRAS Exhibit P5 A TRUE COPY OF THE ORDER DATED 27-2-2017 PASSED BY THE SUPREME COURT IN SPECIAL LEAVE TO APPEAL NO. 4327 OF 2017 "