Zahiruddin v. Emperor, AIR(34) 1947 Privy Council, 75 and Ranbir Yadav v. State of Bihar (4 SCC 392)

Q: What is Zahiruddin v. Emperor, AIR(34) 1947 Privy Council, 75 and Ranbir Yadav v. State of Bihar authority for?

Provisions regarding deductions for cooperative societies under Section 80P of the Income Tax Act must be interpreted liberally and in favour of the assessee to effectuate the legislative object. Cooperative societies engaged in specific activities listed in Section 80P(2) are entitled to deductions.

Q: How many judgments cite Zahiruddin v. Emperor, AIR(34) 1947 Privy Council, 75 and Ranbir Yadav v. State of Bihar?

23 judgments on BharatTax cite Zahiruddin v. Emperor, AIR(34) 1947 Privy Council, 75 and Ranbir Yadav v. State of Bihar (4 SCC 392), spanning 2013 to 2025.

Q: Which sections of the Income Tax Act does Zahiruddin v. Emperor, AIR(34) 1947 Privy Council, 75 and Ranbir Yadav v. State of Bihar come up under?

It is most often cited in judgments turning on Section 80P, Section 80P(2)(a)(i), Section 80P(4), Section 194A(3)(v), Section 69A, Section 143(3).

INCOME TAX OFFICER, WARD 3(1), KALYAN, KALYAN vs. VITTHAL RUKMINI SAHAKARI PATPEDTHI , KALYAN

In the result, appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 2307/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Oct 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Sushant Alme, A/RFor Respondent: Ms. Kavitha Kaushik, Sr. D/R

Section 194A(3)(v)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1570/Mum/2025 Assessment Year: 2017-18 Vitthal Rukmini Sahakari DCIT, Circle 3, Kalyan Patpedhi Ltd. Vs 201, 202, Deepak Commercial Complex Vallipir Road Kalyan - 421301 [PAN: AAAAV3373N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessment Year: 2017-18 DCIT, Circle 3, Kalyan Vitthal Rukmini Sahakari Patpedhi Ltd. Vs 201, 202, Deepak Commercial Complex Vallipir Road Kalyan - 421301 [PAN: AAAAV3373N] अपीलाथ…

VITTHAL RUKMINI SAHAKARI PATPEDHI LTD,KALYAN vs. DCIT CIRCLE 3 KALYAN, KALYAN

In the result, appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 1570/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Oct 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Sushant Alme, A/RFor Respondent: Ms. Kavitha Kaushik, Sr. D/R

Section 194A(3)(v)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1570/Mum/2025 Assessment Year: 2017-18 Vitthal Rukmini Sahakari DCIT, Circle 3, Kalyan Patpedhi Ltd. Vs 201, 202, Deepak Commercial Complex Vallipir Road Kalyan - 421301 [PAN: AAAAV3373N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessment Year: 2017-18 DCIT, Circle 3, Kalyan Vitthal Rukmini Sahakari Patpedhi Ltd. Vs 201, 202, Deepak Commercial Complex Vallipir Road Kalyan - 421301 [PAN: AAAAV3373N] अपीलाथ…

BHASKARA EMPLOYEES CREDIT CO-OPERATIVE SOCIETY LIMITED ,BENGALURU vs. INCOME TAX OFFICER, WARD-4(2)(2), BANGALORE

ITA 1048/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for the Revenue

Section 143(3)Section 80Section 80P

…asonably and in favour of the assessee (see Bajaj Tempo Ltd. v. CIT [1992] 3 SCC 78]). It is also trite that such a provision has to be construed as to effectuate the object of the legislature and not to defeat it (see CIT v. Mahindra and Mahindra Ltd. [1983] 4 SCC 392. Therefore, it hardly needs to be emphasised that all those cooperative societies which fall within the purview of section 80-P of the Act are entitled to deduction in respect of any income referred to in sub-section (2) thereof. Clause (a) of sub- section (2) gives exemption of whole of the amount of profits and gains of business attributable to a…

SHRI MAHAVEER CO-OPERATIVE CREDIT SOCIETY LTD,ALAGUR vs. INCOME TAX OFFICER, ALAGUR

ITA 6/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi

Section 143(2)Section 143(3)Section 18Section 40Section 80PSection 80P(2)(a)Section 80P(2)(d)

…asonably and in favour of the assessee (see Bajaj Tempo Ltd. v. CIT [1992] 3 SCC 78]). It is also trite that such a provision has to be construed as to effectuate the object of the legislature and not to defeat it (see CIT v. Mahindra and Mahindra Ltd. [1983] 4 SCC 392. Therefore, it hardly needs to be emphasised that all those cooperative societies which fall within the purview of section 80-P of the Act are entitled to deduction in respect of any income referred to in sub- section (2) thereof. Clause (a) of sub-section (2) gives exemption of whole of the amount of profits and gains of business attributable to a…

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM vs. M/S.SAHYADRI CO-OPERATIVE CREDIT SOCEITY LIMITED

The appeal is disposed of as indicated above

ITA/1/2018HC Kerala04 Sept 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

…ly and in favour of the assessee (see Bajaj Tempo Ltd. v. CIT [(1992) 3 SCC 78]). It is also trite that such a provision has to be construed as to effectuate the object of the legislature and not to defeat it (see CIT v. Mahindra and Mahindra Ltd. [(1983) 4 SCC 392]). Therefore, it hardly needs to be emphasised that all those cooperative societies which fall within the purview of Section 80-P of the Act are entitled to deduction in respect of any income referred to 3 (2017) 9 SCC 364 ITA Nos.68/2017, 196/2019, 63/2019, 1/2018, 219/2019 -21- in sub-section (2) thereof. Clause (a) of sub-sect…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD.

The appeal is disposed of as indicated above

ITA/196/2019HC Kerala04 Sept 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

…ly and in favour of the assessee (see Bajaj Tempo Ltd. v. CIT [(1992) 3 SCC 78]). It is also trite that such a provision has to be construed as to effectuate the object of the legislature and not to defeat it (see CIT v. Mahindra and Mahindra Ltd. [(1983) 4 SCC 392]). Therefore, it hardly needs to be emphasised that all those cooperative societies which fall within the purview of Section 80-P of the Act are entitled to deduction in respect of any income referred to 3 (2017) 9 SCC 364 ITA Nos.68/2017, 196/2019, 63/2019, 1/2018, 219/2019 -21- in sub-section (2) thereof. Clause (a) of sub-sect…

M/S. SYNDICATE BANK STAFF CO-OP. SOCIETY LTD.,BENGALURU vs. DCIT, CPC, BENGALURU

ITA 1062/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Jan 2023AY 2018-19

For Appellant: N O N EFor Respondent: Shi Ganesh R Gale, Standing Counsel for Department

Section 139(1)Section 139(4)Section 143(1)Section 234ASection 234BSection 234CSection 234FSection 80Section 80ASection 80P

…asonably and in favour of the assessee (see Bajaj Tempo Ltd. v. CIT [1992] 3 SCC 78]). It is also trite that such a provision has to be construed as to effectuate the object of the legislature and not to defeat it (see CIT v. Mahindra and Mahindra Ltd. [1983] 4 SCC 392. Therefore, it hardly needs to be emphasised that all those cooperative societies which fall within the purview of section 80-P of the Act are entitled to deduction in respect of any income referred to in sub-section (2) thereof. Clause (a) of sub-section (2) gives exemption of whole of the amount of profits and gains of business attributable to an…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. IMPERIAL HOUSING VENTURES P. LTD.

Accordingly, LPA 362/2020 is allowed,

ITA/86/2022HC Delhi13 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 5Section 5(3)Section 8(3)

…on 5(1) permits attachment only for a period not exceeding 180 days, while Section 5(3) mandates that such attachment shall cease to have effect automatically upon expiry of that period unless it is 14 (2014) 4 SCC 392 15 (2023) 18 SCC 526 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:25.09.2025 14:40:47 Signature Not Verified LPA 362/2020 & W.P.(CRL) 86/2022 Page 9 of 53 confirmed under Section 8(3) of the PMLA, and this safeguard, being absolute in nature, requires no f…

THE MAVILAYI SERVICE COOPERATIVE BANK LTD. vs. COMMISSIONER OF INCOME TAX CALICUT

C.A. No.-007343-007350 - 2019Supreme Court12 Jan 2021

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

Section 147Section 19Section 263Section 80PSection 80P(2)(a)Section 80P(4)

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 7343-7350 OF 2019 THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. … Appellants Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. … Respondents WITH CIVIL APPEAL NO.8315 OF 2019 AND CIVIL APPEAL NO. OF 2021 (@ SLP(C) NO._________ OF 2021) (DIARY NO. 31268 OF 2019) J U D G M E N T R.F. Nariman, J. 1. I.A. Nos.192273 and 192277 of 2019 are allowed. Leave granted in the Special Leave Petition arising out of Diary No.31268 of 2019. 1 Digitally signed by Jayant Kumar Arora Dat…

PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. M/S.JAGANNATH CHAUDHURY

The appeal is disposed of as indicated above

ITA/1/2018HC Orissa18 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

…ly and in favour of the assessee (see Bajaj Tempo Ltd. v. CIT [(1992) 3 SCC 78]). It is also trite that such a provision has to be construed as to effectuate the object of the legislature and not to defeat it (see CIT v. Mahindra and Mahindra Ltd. [(1983) 4 SCC 392]). Therefore, it hardly needs to be emphasised that all those cooperative societies which fall within the purview of Section 80-P of the Act are entitled to deduction in respect of any income referred to 3 (2017) 9 SCC 364 ITA Nos.68/2017, 196/2019, 63/2019, 1/2018, 219/2019 -21- in sub-section (2) thereof. Clause (a) of sub-sect…

GUNWANTLAL GODAWAT vs. UNION OF INDIA CUSTOM AND CENTRAL EXCISE THROUGH COMMISSIONER

The appeals are disposed of as indicated above

C.A. No.-004711-004712 - 2011Supreme Court22 Nov 2017

Bench: HON'BLE MR. JUSTICE J. CHELAMESWAR

Section 126M

…s it is relevant for the facts of the present case are Rule 126P(1)(i) and (2)(ii)18, the first of which stipulated that any PERSON either fails or 15 The State of West Bengal Vs. S.K. Ghosh AIR 1963 SC 255 Biswanath Bhattacharya Vs. Union of India (2014) 4 SCC 392 16 Section 6(d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or 17 Raja Saliqram Vs. Secretary of State of India in Council, 1874 12 Bengal LR 167, at page 182 18 Rule 126P. Penalties—(1) Whoever,—(i) fails or omits to make any return including a further return as req…

INCOME TAX OFFICER, HUBLI vs. M/S KVG BANK EMPLOYEES CO-OPERATIVE CREDIT CO-OP SOCIETY LTD, DHARWAD

ITA 671/BANG/2017[2013-14]Status: DisposedITAT Bangalore15 Nov 2017AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarincome-Tax Officer, Ward 2(2), Hubballi. … Appellant Vs. M/S.Kvg Bank Employees Co-Operative Credit Co-Op Society Ltd., Shankar Plaza, 2Nd Floor, Dharwad. … Respondent Pan: Aaaak 7950 N

For Appellant: Shri M.K.Biju, JCIT(DR)For Respondent: Shri Balram Rao, Advocate

Section 143(3)Section 80Section 80PSection 80P(2)(a)

…ITR 188 (SC) = 2002-TIOL-763-SC-IT. It is also trite that such a provision has to be construed as to effectuate the object of the Legislature and not to defeat it (See – Commissioner of Income Tax, Bombay & Ors. v. Mahindra and Mahindra Limited & Ors. (1983) 4 SCC 392; [1983] 144 ITR 225 (SC) = 2002-TIOL-988-SC- IT. Therefore, it hardly needs to be emphasised that all those co- operative societies which fall within the purview of Section 80P of the Act are entitled to deduction in respect of any income referred to in sub-section (2) thereof. Clause (a) of sub-section (2) gives exemption of whole of the amount of…

INCOME TAX OFFICER WARD-1, BAGALKOT vs. SHRI BAPOOJI PATTIN SOUHARD SAHAKARI NIYAMIT , BAGALKOT

ITA 827/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Oct 2017AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarassessment Year : 2013-14

For Appellant: Shri B.R. Ramesh, Jt. CIT(DR)(ITAT) BengaluruFor Respondent: Shri Madhukar G. Hegde, CA

Section 143(3)Section 5Section 80PSection 80P(2)(a)Section 80P(4)

…ITR 188 (SC) = 2002-TIOL-763-SC-IT. It is also trite that such a provision has to be construed as to effectuate the object of the Legislature and not to defeat it (See – Commissioner of Income Tax, Bombay & Ors. v. Mahindra and Mahindra Limited & Ors. (1983) 4 SCC 392; [1983] 144 ITR 225 (SC) = 2002-TIOL-988- SC-IT. Therefore, it hardly needs to be emphasised that all those co-operative societies which fall within the purview of Section 80P of the Act are entitled to deduction in respect of any income referred to in sub-section (2) thereof. Clause (a) of sub-section (2) gives exemption of whole of the amount of…

THE CITIZEN COOPERATIVE SOCIETY LTD., REP. BY MANAGING DIRECTOR G.RANGA RAO. HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX

The appeal is dismissed in terms of the signed reportable

C.A. No.-010245-010245 - 2017Supreme Court08 Aug 2017

Section 2(19)Section 80PSection 80P(4)

…with sub-section (i) of clause (a) of sub-section (2), it recognises two kinds of co-operative societies, namely: (i) those carrying on the business of banking and; (ii) those providing credit facilities to its members. 3 (1992) 3 SCC 78 4 (1983) 4 SCC 392 17 20) In the case of Kerala State Cooperative Marketing Federation Limited & Ors. v. Commissioner of Income Tax5, this Court, while dealing with classes of societies covered by Section 80P of the Act, held as follows: “6. The classes of societies covered by Section 80-P of the Act are as follows: (a) Engaged in business of banking and provid…