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“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)

Sewa Sahakari Samiti Latabod, Latabod vs. Income Tax Officer, Risali

In the result, appeal of the assessee is allowed

ITA 5/RPR/2026[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.5/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 Sewa Sahakari Samiti Latabod K-6, Anupam Nagar, Raipur (C.G.) Pan: Aahas1552M

For Appellant: Shri Vinit Kumar Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 80Section 80PSection 80P(2)(a)

operative society on interest income on investments/deposits parked with a co-operative bank, which is a registered co-operative society as per section 2(19) of the Act, defining co-operative society to mean a co- operative society registered under the Co-operative Societies Act, 1912 or under

Vishnuanna Sahakari Kharedi Vikri Sangh Limited, Sangli vs. ITO Ward-5, Sangli

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3005/PUN/2025[2020-21]Status: DisposedITAT Pune03 Feb 2026AY 2020-21

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.3005/Pun/2025 Assessment Year : 2020-21 Vishnuanna Sahakari Kharedi Vs. Income Tax Officer, Vikri Sangh Limited, Ward-5, Sangli Plot No.362-363A, Vasant Market Yard, Sangli – 416416, Maharashtra Pan : Aaaam0485A Appellant Respondent

For Appellant: Shri Pramod ShingteFor Respondent: Date of hearing
Section 143(3)Section 250Section 56Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.3005/PUN/2025

Hira Manek Co Operative Housing Society Limited, Mumbai vs. ITO Ward 34(2)(1), Mumbai

In the result, the appeal by the assessee for the assessment year 2020-

ITA 8500/MUM/2025[2020-21]Status: DisposedITAT Mumbai02 Feb 2026AY 2020-21

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rajesh Kumar GandhiFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(1)Section 250Section 80P

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

Hira Manek Co Operative Housing Society Limited, Mumbai vs. ITO Ward 34(2)(1), Mumbai

In the result, the appeal by the assessee for the assessment year 2020-

ITA 8499/MUM/2025[2021-22]Status: DisposedITAT Mumbai02 Feb 2026AY 2021-22

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rajesh Kumar GandhiFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(1)Section 250Section 80P

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

Dy. Commissioner of Income Tax 5(2)(1), Mumbai vs. Jsw Steel Coated Products Limited, Mumbai

In the result, appeal of the

ITA 5143/MUM/2024[2016]Status: DisposedITAT Mumbai30 Jan 2026

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 254Section 80Section 801ASection 80A(6)

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

DCIT-5(2)(1), Mumbai, Aayakar Bhavan vs. Jsw Steel Coated Products Limited, Mumbai

In the result, appeal of the

ITA 5142/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 254Section 80Section 801ASection 80A(6)

### IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI ## BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Ministry of Communications Employees Co-Operative Housing Society Limited, Bangalore vs. Pr. Commissioner of Income Tax, Bengaluru-1, Bengaluru

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

ITA 1120/BANG/2025[2020-21]Status: DisposedITAT Bangalore28 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Aprameya, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 143(3)Section 144BSection 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

interest earned therefrom squarely qualifies for deduction under section 80P(2)(d) of the Act. 6.3 Placing reliance on the definition contained in section 2(19) of the Act, 1961, the Ld. AR submitted that a “co-operative society” means a society registered under the Co-operative Societies ... taxmann.com 250 (Mad), wherein it was held that a co-operative bank is also a co-operative society within the meaning of section 2(19) of the Act and that the interest income earned from investments with such co-operative banks is eligible for deduction under section 80P(2

Shirol Taluka Khajagi Shikshak Sevkanchi Shakari Pat Sanstha Maryadit, Jaysingpur (Rural) vs. Incometax Officer Ichalkaranji, Ichalkaranji

In the result, the appeal of the assessee is allowed

ITA 2665/PUN/2025[2015-16]Status: DisposedITAT Pune27 Jan 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2665/Pun/2025 Assessment Year : 2015-16

For Appellant: Shri Pramod ShingteFor Respondent: Date of hearing
Section 147Section 148Section 2(19)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2665/PUN/2025

Amrapur Vikas Seva Sanstha Marya Aurwad, Aurwad vs. Ward-1, Ichalkranji, Ichalkaranji

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1896/PUN/2025[2015-16]Status: HeardITAT Pune27 Jan 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1896/Pun/2025 Assessment Year : 2015-16

For Respondent: Assessee by None
Section 147Section 148Section 2(19)Section 250Section 80PSection 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1896/PUN/2025

Income Tax Officer Ward 1 Satara, Satara vs. Karad Patan Taluka Prathmik Shikshak Sahakari Society Limitedty, Karad

In the result, Revenue’s Appeal is dismissed

ITA 2289/PUN/2025[2020]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2289/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Income Tax Officer, V Karad Patan Taluka Prathmik Ward-1, Satara. S Shikshak Sahakari Society Limited, 190 B Shaniwar Peth, Opp.Shivneri Lodge, Karad, Satara – 415110 Pan: Aaaak0559R Appellant / Assessee Respondent / Revenue Assessee By Shri Satish U Nade Revenue By Smt Neha Thakur (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 21.08.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The I.T .Act, 1961 Dated

Section 143(3)Section 144BSection 250Section 56Section 57Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

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

Income Tax Officer Ward-2, Ahmednagar, Ahamednagar vs. Kanifnath Grmain Bigar Sheti Sahakaripatsanstha Maryadit, Maldad

In the result, Revenue’s Appeal is dismissed

ITA 2271/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2270 & 2271/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. S Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. Pan: Aabak1395E Appellant/ Revenue Respondent /Assessee Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018- 19Dated 01.07.2025 Emanating From The Assessment Order Dated 30.03.2021 Under Section 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income

Section 143(3)Section 250Section 270ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

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 eitherunder the Co-operative Societies Act, 1912 or under any other

Income Tax Officer Ward-2, Ahmednagar vs. Kanifnath Grmain Bigar Sheti Sahakari, Maldad Sangamner

In the result, Revenue’s Appeal is dismissed

ITA 2270/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2270 & 2271/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. S Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. Pan: Aabak1395E Appellant/ Revenue Respondent /Assessee Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018- 19Dated 01.07.2025 Emanating From The Assessment Order Dated 30.03.2021 Under Section 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income

Section 143(3)Section 250Section 270ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

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 eitherunder the Co-operative Societies Act, 1912 or under any other

Katterikuppam Primary Agri Coop Credit Society Limited P 120, Puducherry vs. Income Tax Officer, Ward 3, Puducherry

In the result, the appeal of the assessee stands allowed

ITA 2787/CHNY/2025[2020-21]Status: DisposedITAT Chennai19 Jan 2026AY 2020-21

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2020-21 Katterikuppam Primary Agri Income Tax Officer, Cooperative Credit Society Limited P Ward-3, 120, Puducherry No.1, Suthukeni Road, Katterikuppam, Pondicherry-605 502. [Pan: Aaaak4242K] Appellant Respondent Assessee By : Mr.V.Meenakshi Sundar, C.A Revenue By : Ms.R.Anitha, Addl.Cit Date Of Hearing : 13.01.2026 Date Of Pronouncement : 19.01.2026 O R D E R Per Inturi Rama Rao, A.M :

For Appellant: Mr.V.Meenakshi Sundar, C.AFor Respondent: Ms.R.Anitha, Addl.CIT
Section 143(3)Section 2(19)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

operative 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

Citizencredit Co-Operative Bank Limited (Sahar Branch), Mumbai vs. ITO (TDS)-Ward 1(1)(4), Mumbai

ITA 6442/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI

Citizencredit Co Operative Bank Limited (Four Bungalows Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

ITA 6441/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI

Citizencredit Co-Operative Bank Limited (Mahim Branch), Mumbai vs. ITO (TDS) Ward 1(1)(4), Mumbai

ITA 6440/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)

ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 2. The grounds of appeal in ITA

Citizencredit Co-Operative Bank Ltd (Mahim Branch), Mumbai vs. ITO (TDS)- Ward 1(1)(4), Mumbai

ITA 6439/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI

Citizencredit Co-Operative Bank Limited (Mahim Branch), Mumbai vs. ITO (TDS)-Ward 1(1)(4), Mumbai

ITA 6438/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI

Citizencredit C-Operative Bank Limited (Marol Branch), Mumbai vs. ITO (TDS) Ward 1(1)(4), Mumbai

ITA 6437/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 1. IN THE INCOME-TAX APPELLATE TRIBUNAL

Citizencredit Co-Operative Bank Limited (Marol Branch), Mumbai vs. ITO (TDS) Ward 1(1)(4), Mumbai

ITA 6436/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 1. IN THE INCOME-TAX APPELLATE TRIBUNAL