High Court · 2025

W.P.Nos.855 & 292 of 2024 and 35397 of 2023IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 26.06.2025Coram The Honourable Mr.Justice Krishnan RamasamyW.P.Nos.855 & 292 of 2024 and 35397 of 2023andW.M.P.Nos.869, 361, 362 of 2024 and 35366 & 35367 of 2023W.P.No.855 of 2024U.352. Periyakadambur Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary S.Yogandham,B.C.N.Kandigai Village, Tiruttani Taluk, Thiruvallur District - 631 211. ...PetitionerVs.1.The Chairperson, Central Board of Direct Taxes, Ministry of Finance, North Block, Secretariat Building, New Delhi.2.The State of Tamil Nadu, Rep. by its Secretary, Co-operation, Food and Consumer Protection Department, Fort St. George, Chennai - 600 009.3.The Income Tax Officer, Office of The Income Tax Officer, Thiruvallur District, Thiruvallur.1/10 https://www.mhc.tn.gov.in/judis W.P.Nos.855 & 292 of 2024 and 35397 of 20234.Kancheepuram Central Co-operative Bank Ltd., Rep. by its Additional Registrar / Managing Director, No.15-G, Sekkupettai North Street, Ennaikaran, Kancheepuram - 631 501, Kancheepuram District. ...RespondentsPrayer : Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, forbearing the respondents 3 and 4 from deducting 2% TDS on the withdrawal of the petitioner from its saving bank account maintained at the fourth respondent bank till the disposal of the recommendation of the second respondent dated 27.09.2022 in D.O.Lr.No.15350/CCI/2022.For Petitioner: Mr.K.Selvaraj For Respondents: Dr.B.Ramaswamy Senior Standing Counsel - R1 & R3 W.P.No.292 of 20241.U.876.Buchireddypalli Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary M.R.Sathyamoorthy, Buchireddypalli Village and Post, Thiruttani Taluk, Thiruvallur District - 631 206.2.J.J.610, K.G.Kandigai Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, R.Nagarajan, K.G. Kandigai Village and Post, Thiruthani Taluk, Thiruvallur District - 631 205.3.J.J.639, Arcot Kuppam Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, C.Subramaniam, 2/10 https://www.mhc.tn.gov.in/judis W.P.Nos.855 & 292 of 2024 and 35397 of 2023 Arcot Kuppam Village and Post, Thiruthani Taluk, Thiruvallur District - 631 204.4.S.109, Poonimangadu Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, P.Govindasamy, Poonimangadu Village and Post, Tiruttani Taluk, Tiruvallur District - 631 212.5.G.T.94, Alamelumangapuram Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, S.Kathirvelu, Alamelumangapuram Village and Post, Tiruttani Taluk, Tiruvallur District - 631 209.6.J.J.277, Pattabiramapuram Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, K.Haribabu, Velanjeri Village and Post, Tiruttani Taluk, Thiruvallur District - 631 209.7.G.T.19, Tiruttani Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, K.M.Venkataraman, Kumarappan Village, Tiruttani Taluk, Tiruvallur District - 631 209.8.J.J.558, V.K.N. Kandigai Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, Sekar, V.K.N.Kandigai Village and Post, 3/10 https://www.mhc.tn.gov.in/judis W.P.Nos.855 & 292 of 2024 and 35397 of 2023 Thiruthani Taluk, Thiruvallur District - 631 205. ...PetitionersVs.1.The Chairperson, Central Board of Direct Taxes, Ministry of Finance, North Block, Secretariat Building, New Delhi - 110 001.2.The State of Tamil Nadu, Rep. by its Secretary, Co-operation, Food and Consumer Protection Department, Fort St.George, Chennai - 600 009.3.The Income Tax Officer, Office of The Income Tax Officer, Thiruvallur District, Thiruvallur.4.Kancheepuram Central Cooperative Bank Ltd., Rep. by its Additional Registrar / Managing Director, No.15-G, Sekkupettai North Street, Ennaikaran, Kancheepuram - 631 501....RespondentsPrayer : Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, forbearing the respondents 3 and 4 from deducting 2% TDS on the withdrawal of the petitioners from their saving bank accounts maintained at the fourth respondent bank till the disposal of the recommendation of the second respondent dated 27.09.2022 in D.O.Lr.No.15350/CCI/2022.For Petitioners: Mr.K.Selvaraj For Respondents: Dr.B.Ramaswamy Senior Standing Counsel - R1 & R3 4/10 https://www.mhc.tn.gov.in/judis W.P.Nos.855 & 292 of 2024 and 35397 of 2023W.P.No.35397 of 20231.Perundurai R.S. Primary Agricultural Co-operative Credit Society Limited, A.A.188 Rep. by its Secretary K.P.Murugesan, S/o.Palanisamy, Perundurai R.S. Post, Perundurai Via - 638 052, Perundurai Taluk, Erode District.2.A.A.185, Kasipalayam Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, P.Sundaram, S/o.Periyasamy, Kasipalayam Post, Erode - 638 009.3.A.A.186, Thindalmalai Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, S.Anbalagan, S/o.Subramani, No.85, Sengodampalayam, Thindal Post, Erode - 638 012.4.No.A.A.184, Veerappanchathiram Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary, R. Ushadevi, W/o.B. Thillaivel, Veerappanchathiram Post, Erode - 638 004.5.A.A.190, B.P.Agraharam Urban Co-operative Credit Society Ltd., Rep. by its Secretary, B.Ravikumar, S/o.Balasubramaniam, No.1-A, Bhavani Road, B.P.Agraharam Post, Erode - 638 005.6.A.A.528, Vazhaithottam Primary Agricultural Co-operative Credit Society Ltd.,5/10 https://www.mhc.tn.gov.in/judis W.P.Nos.855 & 292 of 2024 and 35397 of 2023 Rep. by its Secretary, R.Kandasamy, S/o.Ramasamy, Vazhaithottam Post, Sivagiri Via, Erode District.7.A.A.187, Nasiyanur Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Assistant Secretary, S/o.Muthusamy Gounder, No.59-A, Samigoundampalayam, Nasiyanur Post - 638 107, Erode Taluk & District. ...PetitionersVs.1.The Deputy Commissioner of Income Tax, TDS Ward Race Course Road, Coimbatore - 18.2.The Assistant Commissioner of Income Tax, TDS Ward, Race Course Road, Coimbatore.3.The Managing Director, Erode District Central Co-operative Bank, No.1, Bhavani Main Road, Erode - 638 003, Erode District.4.The Income Tax Officer, Ward - 2 (1), Erode, Income Tax Office, No.15, Gandhiji Road, Erode - 638 003, Erode District. ...RespondentsPrayer : Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, forbearing the respondents from deducting 2% TDS amount from the petitioners society withdrawal by invoking under Section 194(N) and 194(2) of the Income Tax Act.6/10 https://www.mhc.tn.gov.in/judis W.P.Nos.855 & 292 of 2024 and 35397 of 2023For Petitioners: Mr.C.PrakasamFor Respondents: Dr.B.Ramaswamy Senior Standing Counsel - R1, R2 & R4 Common OrderThese Writ Petitions have been filed by the petitioners to quash the impugned orders dated 27.09.2022 passed by the second respondent.2.The issue pertains to the deduction of 2% TDS under Section 194-N of the Income Tax Act, 1961, on cash withdrawals exceeding one crore in an year from the bank account. 3.The learned Senior Standing Counsel submitted that, in a batch of writ petitions, this Court had already upheld the Circulars issued by the respondent Department. Therefore, in the same lines, the order may be passed. 4.The issue involved in these writ petitions is squarely covered by the order of this Court made in W.P.No.2221 of 2022, etc., batch dated 7/10 https://www.mhc.tn.gov.in/judis W.P.Nos.855 & 292 of 2024 and 35397 of 202318.11.2022 [S-8718 Semmandapatty Primary Agricultural Co-operative Credit Society Ltd. (PACCS) Vs. Salem District Central Co-operative Bank Ltd.]. 5.Therefore, the issue is no more res integra and all the writ petitions are liable to be dismissed. Accordingly, these Writ Petitions are dismissed. No costs. Consequently, connected Miscellaneous Petition is closed. 26.06.2025Index : yes/noNeutral Citation : yes/nosri8/10 https://www.mhc.tn.gov.in/judis W.P.Nos.855 & 292 of 2024 and 35397 of 2023To1.The Chairperson, Central Board of Direct Taxes, Ministry of Finance, North Block, Secretariat Building, New Delhi.2.The Secretary, State of Tamil Nadu, Co-operation, Food and Consumer Protection Department, Fort St. George, Chennai - 600 009.3.The Income Tax Officer, Office of The Income Tax Officer, Thiruvallur District, Thiruvallur.4.The Additional Registrar / Managing Director, Kancheepuram Central Cooperative Bank Ltd., No.15-G, Sekkupettai North Street, Ennaikaran, Kancheepuram - 631 501. Kancheepuram District.5.The Deputy Commissioner of Income Tax, TDS Ward Race Course Road, Coimbatore - 18.6.The Assistant Commissioner of Income Tax, TDS Ward, Race Course Road, Coimbatore.7.The Managing Director, Erode District Central Co-operative Bank, No.1, Bhavani Main Road, Erode - 638 003, Erode District.8.The Income Tax Officer, Ward - 2 (1), Erode, Income Tax Office, No.15, Gandhiji Road, Erode - 638 003, Erode District. 9/10 https://www.mhc.tn.gov.in/judis W.P.Nos.855 & 292 of 2024 and 35397 of 2023 Krishnan Ramasamy,J.,sriW.P.Nos.855 & 292 of 2024 and 35397 of 2023 26.06.202510/10