CIT v. Doaba Cooperative Sugar Mills Limited

230 ITR 774High Court1998#8886 most cited

What is CIT v. Doaba Cooperative Sugar Mills Limited authority for?

The deduction under Section 80P(2)(d) is available for income derived by a cooperative society from any investment with a cooperative society, regardless of the source of the investment, as the provision does not distinguish based on investment source.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Doaba Cooperative Sugar Mills Limited · 80P(2)(d) · cooperative society income · investment with cooperative society · deduction for interest income · source of investment immaterial · Gujarat High Court

Sections most often in play

Section 80PSection 80P(2)(d)Section 143(2)Section 14ASection 254(2)Section 80P(2)(iv)Section 143(3)Section 144B

Issues it is cited on

section 56(i)(ccv)section 80p(2)(i)assessment order erroneoussection 80p(4)section 80p(2)(a)lack of enquirysection 80p(2)(d)section 80p(2)(a)(i)section 80p(2)section 80plimited scrutinysection 56

Judgments citing CIT v. Doaba Cooperative Sugar Mills Limited

Baroda District Cooperative Milk Producers Union Limited, Vadodara, Gujarat vs. Asst. Commissioner of Income Tax Officer, Circle 1(1)(1), Vadodara, Gujarat

In the result, the appeals of the assessee for Asst

ITA 417/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad25 Aug 2026AY 2022-23

Bench: Smt.Annapurna Gupta & Ms.Suchitra R. Kamble

Section 14Section 14ASection 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(iv)

…uction under section 80P(2)(d) of the Act. This direction is not correct in ITA No.415,416 and 417/Ahd/2025 6 view of latest decision of Hon’ble Gujarat High Court. Accordingly, she put reliance upon the following decisions: 1. Doaba Co-op. Sugar Mills Ltd., 230 ITR 774 (P&H); 2. Surat Vankar Sahakari Sangh Ltd., 72 taxmann.com 169; 3. Surendrangar District co-op Milk Producers Union Ltd., 179 ITD 690; 4. Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd. ITA Nos.512 & 513/JP/2019; 5. Bardoli Vibhag Gram Vikas Co-op. credit Society Ltd., 189 ITD 601; 4. According to the ld.counsel for the assessee expression “whole…

The Dalla Co Op Agri Multipurpose Society Limited, Jalandhar vs. Income Tax Officer Ward-, Phagwara

ITA 593/ASR/2025[2018-19]Status: DisposedITAT Amritsar23 Mar 2026AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 593/Asr/2025 Assessment Year: 2018-19 The Dalla Co-Op. Agri Vs. Ito, Ward (1), Multipurpose Society Ltd. C/O Phagwara. B.D. Bansal & Co. B-641, Ground Floor Near A Block Gurudwara Ranjit Avenue, Amritsar. [Pan:-Aacat2201M] (Appellant) (Respondent) Appellant By Sh. Lakshay Bansal, Ca Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 22.01.2026 Date Of Pronouncement 23.03.2026

Section 143(3)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(d)

…d deposits with cooperative banks" 7.1 It is further submitted that the Hon’ble ITAT Chandigarh bench has also considered and followed the decision of the Hon’ble jurisdictional P & H, High court in the case of CIT vs Doaba Cooperative Sugar Mills Ltd [1998] 230 ITR 774 and 144 CTR 147. The Tribunal observed in para – 22 of its order as follows: I.T.A. No. 593/Asr/2025 6 Assessment Year: 2018-19 “22. In the aforesaid decision, the Hon'ble Jurisdictional High Court has referred to the provisions of Section 80P(2)(d) and held that the said provisions does not make any distinction with regard to the source of t…

Baroda District Cooperative Milk Producers Union Limited, Vadodara, Gujarat vs. Asst. Commissioner of Income Tax Officer, Circle 1(1)(1), Vadodara, Gujarat

In the result, the appeals of the assessee for Asst

ITA 416/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2018-19

Bench: Smt.Annapurna Gupta & Ms.Suchitra R. Kamble

Section 14Section 14ASection 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(iv)

…uction under section 80P(2)(d) of the Act. This direction is not correct in ITA No.415,416 and 417/Ahd/2025 6 view of latest decision of Hon’ble Gujarat High Court. Accordingly, she put reliance upon the following decisions: 1. Doaba Co-op. Sugar Mills Ltd., 230 ITR 774 (P&H); 2. Surat Vankar Sahakari Sangh Ltd., 72 taxmann.com 169; 3. Surendrangar District co-op Milk Producers Union Ltd., 179 ITD 690; 4. Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd. ITA Nos.512 & 513/JP/2019; 5. Bardoli Vibhag Gram Vikas Co-op. credit Society Ltd., 189 ITD 601; 4. According to the ld.counsel for the assessee expression “whole…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mohali vs. DCIT, C-6(1), Mohali

ITA 645/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR
Section 263Section 56Section 80PSection 80P(2)(d)

…of the Honorable Supreme Court in the case of 'Totagars Cooperative Sale Society'. 25. The learned Counsel has also sought to place reliance on the decision of the jurisdictional High Court in the case of 'CIT Versus Doaba Cooperative Sugar Mills Limited', 230 ITR 774 (P&H). It has been stated that this decision has been followed by the Honorable Gujarat High Court in the case of 'Surat Vanker Sahakari Sangh Limited', 421 ITR 134 (Gujarat). ITA 515/CHD/2017 ITA 569/CHD/2018 & ITA 645/CHD/2019 31 26. It has been contended that the learned PCIT has gone wrong in applying the provisions of Section 80P(4) of…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mullanpur vs. Pr. CIT-II, Chandigarh

ITA 569/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh16 May 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR
Section 263Section 56Section 80PSection 80P(2)(d)

…of the Honorable Supreme Court in the case of 'Totagars Cooperative Sale Society'. 25. The learned Counsel has also sought to place reliance on the decision of the jurisdictional High Court in the case of 'CIT Versus Doaba Cooperative Sugar Mills Limited', 230 ITR 774 (P&H). It has been stated that this decision has been followed by the Honorable Gujarat High Court in the case of 'Surat Vanker Sahakari Sangh Limited', 421 ITR 134 (Gujarat). ITA 515/CHD/2017 ITA 569/CHD/2018 & ITA 645/CHD/2019 31 26. It has been contended that the learned PCIT has gone wrong in applying the provisions of Section 80P(4) of…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mohali vs. Pr. CIT-II, Chandigarh

ITA 515/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR
Section 263Section 56Section 80PSection 80P(2)(d)

…of the Honorable Supreme Court in the case of 'Totagars Cooperative Sale Society'. 25. The learned Counsel has also sought to place reliance on the decision of the jurisdictional High Court in the case of 'CIT Versus Doaba Cooperative Sugar Mills Limited', 230 ITR 774 (P&H). It has been stated that this decision has been followed by the Honorable Gujarat High Court in the case of 'Surat Vanker Sahakari Sangh Limited', 421 ITR 134 (Gujarat). ITA 515/CHD/2017 ITA 569/CHD/2018 & ITA 645/CHD/2019 31 26. It has been contended that the learned PCIT has gone wrong in applying the provisions of Section 80P(4) of…

The Jagadhri Co-Operative Marketing Cum Processing Society Ltd., Jagadhri vs. The Pr.CIT, Panchkula

In the result, the appeal of the assessee is allowed

ITA 210/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh12 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Kusum, CIT, DR
Section 139(1)Section 143(3)Section 263Section 80Section 80PSection 80P(2)(d)

…inguished the aforesaid decision of the Hon’ble Supreme Court. 12. It was further submitted that the case of the assessee is squarely covered by the decision of Hon’ble Jurisdictional High Court in case of CIT Vs. Doaba Co- op Sugar Mills Limited reported in 230 ITR 774 wherein it has been held that 80P(2)(d) allows whole deduction of an income by way of interest or dividend derived by the cooperative society from its investment with another cooperative society being the interest received from a cooperative bank and which has been duly considered by the AO while passing the assessment order. It was submitted tha…

The Ajmer Cooperative Thrift and Saving Society Limited Ajmer, Ajmer vs. CIT(A), NFAC, Ajmer

In the result, the appeal of the assessee is partly allowed

ITA 76/JPR/2022[2017-18]Status: DisposedITAT Jaipur30 Aug 2022AY 2017-18
For Appellant: Shri Sunil Porwal, (CA)For Respondent: Shri A.S. Nehra, (Addl. CIT)
Section 250Section 56Section 80PSection 80P(2)(a)

…for deduction under section 80P(2)(d) in respect of gross interest received from cooperative bank without adjusting interest paid to said bank. Apart from this, Hon’ble Punjab & Haryana High Court in the case of CIT vs. Doaba Co-operative Sugar Mills Ltd., 230 ITR 774 (P&H) has also held as under :- “ Deduction under section 80P(2)(d) – Income from investment with other societies – Computation – Gross or net interest income – Section 80P(2)(d) allows whole deduction of an income by way of interest or dividends derived by the cooperative society from its investment with any other co-operative society – It is…

The Krishna District Milk Producers Mutually Aided Co-Operative Union Limited, Vijayawada vs. The Pr. Commissioner of Income Tax, Vijayawada

ITA 43/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2013-14

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR
Section 263

…ourt in the case of CIT Vs. Kribhco (2012) 23 taxmann.com; decision of Hon'ble Punjab & Haryana High Court in the cases of Punjab State Cooperative Milk Producers Federation Ltd. Vs. CIT (2011) 336 ITR 495 and CIT Vs. Doaba Co-operative Sugar Mills Ltd (1998) 230 ITR 774 and the decision of Hon'ble ITAT Chandigarh in the case of ITO Vs. Punjab State Co-operative Milk Producers Federation Ltd. (2010) 130 TTJ 1 in support of its eligibility for deduction u/s. 80P(2)(d), it is noticed that the said decisions were rendered for assessment years prior to A.Y. 2007-08, the assessment year from which the provisions of se…

The Krishna District Milk Producers Mutually Aided Co-Operative Union Limited, Vijayawada vs. The Assistant Commissioner of Income Tax, Circle-1(1), Vijayawada

ITA 42/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2013-14

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR
Section 263

…ourt in the case of CIT Vs. Kribhco (2012) 23 taxmann.com; decision of Hon'ble Punjab & Haryana High Court in the cases of Punjab State Cooperative Milk Producers Federation Ltd. Vs. CIT (2011) 336 ITR 495 and CIT Vs. Doaba Co-operative Sugar Mills Ltd (1998) 230 ITR 774 and the decision of Hon'ble ITAT Chandigarh in the case of ITO Vs. Punjab State Co-operative Milk Producers Federation Ltd. (2010) 130 TTJ 1 in support of its eligibility for deduction u/s. 80P(2)(d), it is noticed that the said decisions were rendered for assessment years prior to A.Y. 2007-08, the assessment year from which the provisions of se…

The Ludhiana District Co-Operative Milk Producers Union Limited, Ludhiana vs. Addl. CIT, Ludhiana

ITA 1467/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh28 Jan 2019AY 2009-10
For Appellant: Shri Parveen Jindal, CAFor Respondent: Smt.Chanderkanta, Sr.DR
Section 250(6)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SHRI SANJAY GARG, JM & SMT.ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No.1467/Chd/2016 "नधा"रण वष" / Assessment Year : 2009-10 The Ludhiana District Co-operative The Addl. CIT., बनाम Milk Producers Union Limited, Milk Range-VI, Plant, Jagraon Road, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO.AABAT1196N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parveen Jindal, CA राज"व क" ओर से/ Revenue by : Smt.Chanderk…

A.C.I.T.-23(3), Mumbai vs. M/S. the Maharaqshtra State Co.Op, Hsg Fin Corpn. Ltd, Mumbai

ITA 3086/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Mar 2018AY 2012-13

Bench: Shri R. C. Sharma, Am & Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 3086/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri M. C. OmiFor Respondent: Shri Sanjeev V. Joshi
Section 80P(2)(d)Section 80P(2)(i)

…statutory requirements and not out of ‘surplus funds’. In this respect, Ld. AR relied upon the 7 I.T.A. No. 3086/Mum/2016 M/s Maharashtra State Co-Operative Housing Finance Corporation Ltd. judgment in the case of CIT Vrs. Doba Co-operative Sugar Mills Ltd. (230 ITR 774), CIT Vrs. Dugdh Sahkari Sangh Ltd. (277 ITR 35) and CIT Vrs. Kangra Co-operative Bank Ltd. (309 ITR 106). 6. We have heard counsels for both the parties at length and we have also perused the material placed on record as well as the orders passed by revenue authorities. We find that the orders passed by Coordinate Bench of Hon’ble ITAT in the c…