“Section 2(19)”

Section References (mined)Section 2Section 2(19)744 judgments

The decision most relied on for Section 2(19) is CIT v. Multiplan India Ltd. (38 ITD 320), cited in 2,267 judgments on BharatTax.

Leading authorities on Section 2(19)

CIT v. Multiplan India Ltd.

38 ITD 320 · 1991 · ITAT

2,267

citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

GKN Driveshafts (India) Ltd. v. ITO

259 ITR 19 · 2003 · Supreme Court

1,349

citing judgments

When a notice under Section 148 of the Income Tax Act is issued, the Assessing Officer is bound to furnish reasons for reopening upon the assessee's request and must dispose of the assessee's objections to the notice by passing a speaking order.

Pr. CIT v. Totagars

395 ITR 611 · 2017 · High Court

1,074

citing judgments

Interest income earned by a cooperative society from surplus deposits or investments held with a cooperative bank is not eligible for deduction under Section 80P(2)(d) of the Act.

Mavilayi Service Co-operative Bank Ltd. v. CIT

431 ITR 1 · 2021 · Supreme Court

999

citing judgments

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

State Bank Of India v. CIT

389 ITR 578 · 2016 · High Court

817

citing judgments

Income arising from a cooperative society's surplus funds invested in short-term deposits and securities is not attributable to the society's core activities and, therefore, is not eligible for exemption under Section 80P(2)(a)(i) of the Income-tax Act.

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society

392 ITR 74 · 2017 · High Court

762

citing judgments

Interest income earned by a cooperative society from its investments or surplus deposits with a cooperative bank is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

Subramanian and Anr. v. Siemens India Ltd. and Anr.

156 ITR 11 · 1985 · High Court

541

citing judgments

When there is a conflict between the decisions of non-jurisdictional High Courts, the view that favors the assessee should be preferred.

Citizen Co-operative Society Ltd. v. ACIT

397 ITR 1 · 2017 · Supreme Court

499

citing judgments

A co-operative credit society engaged in banking business with the general public, accepting deposits from non-members and advancing loans to non-members, is treated as a co-operative bank. Such a society falls under the exclusionary clause of Section 80P(4) and is not eligible for deduction under Section 80P(2)(a)(i).

Judgments citing Section 2(19)

Dadar Avanti Co-Operative Housing Society Limited, Dadar Mumbai vs. Income Tax ITO Ward 22(1)(6), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 3429/MUM/2025[2013-2014]Status: DisposedITAT Mumbai22 Sept 2025AY 2013-2014

Bench: Shri Sandeep Gosain

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

investments, and (ii) such investments should be with any other Co-operative Society. Further, the term „co-operative society‟ is defined under section 2(19) of the Act as under: “(19) "co-operative society" means a co-operative society registered under the Co-operative Societies Act, 1912 (2

Tinich Sahkari Ganna Samiti Limited, Bastii vs. ITO, Basti

ITA 295/LKW/2023[2015-16]Status: DisposedITAT Lucknow18 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs

Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.294 & 295/LKW/2023 Assessment Year

Tinich Sahkari Ganna Samiti Limited, Basti vs. ITO, Basti

ITA 294/LKW/2023[2014-15]Status: DisposedITAT Lucknow18 Sept 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs

Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.294 & 295/LKW/2023 Assessment Year

Thane Zilla Vidyasevak Sahakari Patpedhi Ltd, Mumbai vs. ITO, Ward 3(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4900/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Sept 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrithane Zilla Vidyasevak Vs. Commissioner Of Income Sahakari Patpedhi Ltd. Tax (Appeals), National Through Mr. Sudhir Evram Faceless Appeal Centre/ Ghagas Chairman 1St Floor, Ward 3(4) Sundera Plaza, Near Sanai Ashar It Park, Neheru Mangal Hall, Kalyan (West), Nagar, Wagle Industrial Kalyan-421301. Estate, Thane West, Thane- 400604. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadft4365L Appellant .. Respondent

For Appellant: Shri Shekhar Parwardhan, CAFor Respondent: Shri Hemanshu Joshi, Sr. DR

Section 143(3)Section 250Section 80P(2)(a)Section 80P(2)(d)

interest or dividend is earned by the Co-operative Society from the Society. Further, the term "co- operative society" is defined under section 2(19) of the Act as under: "(19) "co-operative society" means a co-operative society registered under the Co- operative Societies Act, 1912 (2

Sri Bhuvaneshwari Vividoddhesha Souharda Sahakari Sangha Niyamitha, Gangavathi vs. Income Tax Officer, Ward-1, Koppal

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

ITA 979/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Sept 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

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

Section 2(19)Section 80P

Assessing Officer denied the deduction u/s 80P of the Act on the ground that such societies are not covered by section 2(19) of the Act. The ld. CIT(A) also confirmed the denial of the deduction under section 80P of the Act. 5. We note that ... held that societies registered under the Karnataka Souharda Sahakari Act, 1997 also fall within the meaning of "co-operative society" under section 2(19) of the Income-tax Act. Therefore, they are eligible to claim deduction u/s 80P of the Act. This judgment is binding on the tax authorities

Shri Kalmeshwar Co-Op Credit Society, Belgaum vs. Assessing Officer, National E Limited Assessment Centre, Delhi

ITA 164/PAN/2025[2020-21]Status: DisposedITAT Panaji02 Sept 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 164/Pan/2025 Assessment Year : 2020-21 Shri Kalmeshwar Co-Op Credit Society Limited. 396/4 Main Road, Lbs Nagar, Kangralli, Belagavi-590010. Pan : Aaajs2317N . . . . . . . Appellant

For Appellant: Mr Santosh Kumar Latthe [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 143(2)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

premise that BDCC & other Co-operative Banks (the payer of the interest) is not a co-operative society within the meaning of section 2(19) of the Act. It the claim of the Revenue that, the character of such interest in view of the decision of Hon’ble Jurisdictional High

Co-Operative Electric Supply Society Ltd., Karimnagar vs. DCIT., Circle-1, Karimnagar

ITA 478/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Us:

Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(va)

आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री रवीश

Co-Operative Electric Supply Society Ltd., Siricilla vs. DCIT., Circle-1, Karimnagar

ITA 411/HYD/2025[2015-16]Status: DisposedITAT Hyderabad20 Aug 2025AY 2015-16

Bench: Us:

Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(va)

The Pursottam Farmers Co.Op. Cotton Ginning & Pressing Society Ltd., Surat vs. The Assistant Commissioner of Income Tax, Ciracle-2(2), Surat

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

ITA 523/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

income earned by way of dividend and interest was exclusively from investments with co-operative societies, within the meaning and definition of Section 2(19) of the Act and therefore, the CIT (Appeals)'s order confirming the AO's action denying the deduction claimed under Chapter

Dy. Commissoner of Income-Tax, Circle-2(1)(1), Surat vs. The Pursottam Farmers Co Op Cotton Grnning and Pressing Society Ltd, Surat

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

ITA 499/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

Tamilnadu Special Police Employees Co-Operative, Chennai vs. ITO, Ncw-7(3), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 791/CHNY/2025[2018-19]Status: DisposedITAT Chennai14 Aug 2025AY 2018-19

Bench: Shri George George Kand Shri Amitabh Shuklaआयकर अपील सं./Ita No.: 791/Chny/2025 िनधा"रण वष"/Assessment Year:2018-19 Tamilnadu Special Police The Income Tax Officer, Employees Cooperative, Vs. Non-Corporate Ward 7(3), No.81/10, Police Quarters, Chennai. S.M. Nagar, Avadi, Chennai – 600 062. Pan: Aafat 0366E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Ms. Gowthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 14.08.2025

For Appellant: NoneFor Respondent: Ms. Gowthami Manivasagam, JCIT

Section 147Section 148Section 22Section 250Section 80PSection 80P(2)Section 80P(2)(a)

Cooperative Bank registered under the Co-operative Societies Act. The Income Tax Act, 1961 has also defined 'Co-operative Society' under Section 2(19) as follows: "2(19). "Co-operative society" means a co-operative society registered under the Co-operative Societies Act, 1912 (2 of 1912), or under

The Ambala Co-Op Marketing Cum Processing Society Ltd, Ambala vs. ITO Ward-1 Ambala, Ambala Cantt

ITA 520/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh12 Aug 2025AY 2018-19

For Appellant: NoneFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 143(3)Section 80Section 80PSection 80P(1)Section 80P(2)(d)

plain reading of the provisions of Section 80P(2)(d) of the Act. 17. The term “co-operative society” as defined under section 2(19) of the Act (19) means a co-operative society registered under the Co-operative Societies Act, 1912 (2 of 1912), or under any other

Shree Sharanavasaceshwar Credit Souhard Sahakari Ni Halingali, Halingali vs. Income Tax Officer, Ward-1, Bagalkot

In the result, appeal filed by the assessee is allowed

ITA 154/BANG/2025[2016-17]Status: DisposedITAT Bangalore12 Aug 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17 Shree Sharanabasaveshwar Credit Souhard Sahakari Ni Halingali Ito Tq Jamkhandi, Dt Bagalkot Vs. Ward-1 Halingali, Karnataka 587315 Bagalkot Pan No :Aaeas6699C Appellant Respondent Appellant By : Sri Sandeep Chalapathy, A.R. Respondent By : Sri Subramanian S., D.R. Date Of Hearing : 14.05.2025 Date Of Pronouncement : 12.08.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ld. Cit(A)/Nfac Dated 07.11.2024 Vide Din & Order No. Itba/Nfac/S/250/2024-25/1070176573(1) Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”) For The Assessment Year 2016-17. 2. The Assessee Has Raised The Following Ground Of Appeal: -

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian S., D.R

Section 143(3)Section 250Section 271(1)(c)Section 274Section 80PSection 80P(2)Section 80P(2)(a)

categorically held that the entity registered under the Karnataka Souharda Sahakari Act, 1997 fit into the definition of “Cooperative Society” as enacted in section 2(19) of the Act and therefore subject to all just exceptions they are entitled to seek their claim for the benefit of section

Shree Veerabhadreshwar Credit Souharda Sahakari Sangh Niyamit, Vijayapur vs. Income Tax Officer Ward 1 Bijapur, Vijayapur

ITA 448/BANG/2025[2017-2018]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-2018

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Chetan Chougule, CAFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Revenue

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

case of Government of India Ministry of Finance v. Karnataka State Souharda Federal Co-operative Ltd. 138 taxmann.com 170 wherein considering the provisions section 2(19) r.w.s. 80P of the Act, it was held that once the entities are once the entities are governed by the Co-operative Principles under

Vijaya Pathina Sowthardha Sahakari Niyamitha, Income Tax Layout vs. Income Tax Officer, Ward No. 3(2)(2)., Kormangala

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1977/BANG/2024[2017-2018]Status: DisposedITAT Bangalore08 Aug 2025AY 2017-2018

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18 Vijaya Pathina Sowthardha Sahakari Income Tax Officer – Ward – 3(2)(2) Vs. Niyamitha Bmtc Building, Near Khb Games Village No.5, 4Th Floor, Chandra Layout Koramangala, Bangalore – 560095 Main Road, Income Tax Layout Bengaluru – 560040 Pan : Aabav5040R Appellant Respondent Appellant By : Sri Mohammad Taher Shaikh, Fca : Sri Shivanand H. Kalakeri – Cit Respondent By : 24.07.2025 Date Of Hearing Date Of Pronouncement : 08.08.2025

For Appellant: Sri Mohammad Taher Shaikh, FCAFor Respondent: 24.07.2025

Section 143(2)Section 2Section 2(19)Section 234ASection 234BSection 80PSection 80P(2)(a)Section 80P(2)(d)

assessee is not eligible for deduction under section 80P of the Act, since it is not covered as per the definition of section 2(19) of the I. T. Act. Assessee is registered under the Karnataka Souharda Sahakari Act, 1997, it was seen that it is registered as “cooperative ... assessee observing that it does not fall under the definition of cooperative society in terms of section 2(19) of the I.T.Act. However, this issue has been put to rest by the Jurisdictional High court in the case of Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha

Goa P W D Staff Co Op Credit Society Limited, Panaji vs. Income Tax Officer, Ward-1(1) Panaji Goa, Panaji

ITA 107/PAN/2025[2017-18]Status: DisposedITAT Panaji07 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 107/Pan/2025 Assessment Year : 2017-18 Goa Pwd Staff Co-Operative Credit Society Limited. Pwd New Building, Altinho, Panaji Goa-403 001. Pan : Aabag5329G . . . . . . . Appellant

For Appellant: Mr Vinod Totekar [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 143(2)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

deduction to the appellant assessee for a reason that, GSCBL is a bank and not a co-operative society within the meaning of section 2(19) of the Act, hence interest income was earned from such bank do not qualify for deduction u/s 80P(2 ... pivotal conditions viz; (1) a recipient assessee vis-à-vis claimant of deduction must be a co- operative society within the meaning of section 2(19) of the Act AND (2) a payer of income must also be a co-operative society as defined u/s 2(19

The Orgaon Urban Co-Operative Credit Society Limited, Marcela vs. Income Tax Officer, Ward - 1(2), Panaji

ITA 74/PAN/2025[2017-18]Status: DisposedITAT Panaji05 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 074/Pan/2025 Assessment Year : 2017-18 The Orgaon Urban Co-Operative Credit Society Limited. Devulwada, Mercela, Goa-403 107. Pan : Aaaat6227D . . . . . . . Appellant

For Appellant: Ms Eesha Dukle [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 143(1)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Sri Sri Vaishnavi Pattina Souhardha Sahakari Sangha Niyamitha, Gangavathi vs. ITO Ward 1, Koppal

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 1115/BANG/2025[2017-18]Status: DisposedITAT Bangalore31 Jul 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18 Sri Sri Vaishnavi Pattina Souharda Sahakari Vs. Ito, Sangha Niyamita, Ward – 1, Shop No.9 T.A.P.C.M.S Complex, Koppal. C.B.S Gunj Gangavathi Dt- Koppal 583227,Karnataka. Pan : Aalas 9104 P Appellant Respondent Assessee By : Shri. Deepak, Ca Revenue By : Shri. Ashwin D Gowda, Addl. Cit(Dr)(Itat), Bangalore. Date Of Hearing : 28.07.2025 Date Of Pronouncement : 31.07.2025

For Appellant: Shri. Deepak, CAFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore

Section 115BSection 143(1)Section 194A(3)(v)Section 40Section 68Section 80PSection 80P(2)

allowed deduction under section 80P of the Act on its business profit earned for the reasons that it does not fall under section 2(19) of the Act. However, this issue has been settled by the jurisdictional Hon’ble High Court in the case mentioned supra relied ... allowed the writ petitions holding that the entities registered under the Souharda Act fit into the definition of "Cooperative Society" as enacted under section 2(19) of the Act and therefore, subject to all just exceptions, assessees are entitled to stake their claim for the benefit of section

B.S.N.L Employees Junior Co Operative Credit Society Limited, Mumbai vs. ITO Ward 17(1)(2), Mumbai

In the result, the Assessee’s appeal is allowed

ITA 3263/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2017-18

For Appellant: Shri Shekhar Patwardhan, Ld. ARFor Respondent: Shri Letaqat Ali Aafaqui, Ld. Sr. AR

Section 143(3)Section 144BSection 250Section 263Section 80P(2)(a)Section 80P(2)(d)

interest or dividend is earned by the Co-operative Society from the Society. Further, the term "co-operative society" is defined under section 2(19) of the Act as under: "(19) "co-operative society" means a co- operative society registered under the Co- operative Societies Act, 1912 (2

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)

amount of profits and gains of business attributable to any one or more of such activities which are mentioned in sub-section (2). 19. Since we are concerned here with sub-clause (i) of clause (a) of sub-section (2), it recognises two kinds of cooperative societies, namely: (i) those ... Secondly, for purposes of eligibility for deduction, the assessee must be a "co- operative society". A co-operative society is defined in Section 2(19) of the IT Act, as being a co-operative society registered either under the Co-operative Societies Act, 1912 or under any other