Search: house property | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

302 results for “house property”+ Section 80P(2)clear

Sorted by relevance

Mumbai94 Bangalore35 Delhi35 Jaipur19 Hyderabad16 Kolkata13 Chennai11 Cochin11 Indore10 Pune9 Ahmedabad8 Chandigarh7 Surat6 Telangana5 Nagpur4 Visakhapatnam3 Kerala3 Rajkot3 Varanasi3 Karnataka2 Cuttack2 SC2 Panaji1

Key Topics

Section 80P(2)(d)126 Section 80P120 Deduction76 Section 143(1)75 Section 143(3)51 Disallowance47 Section 26346 Addition to Income46 Section 80P(2)(a)43 Section 14A

THE KARNATAKA STATE COOPERATIVE AGRICULTURE AND DEVELOPMENT BANK LIMITED ,BANGLAORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

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

ITA 1821/BANG/2025[2022-23]Status: DisposedITAT Bangalore09 Apr 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Bhardwaj Sheshadri, Advocate &For Respondent: Shri Subramanian, JCIT (DR)

Section 250Section 56Section 80PSection 80P(2)(a)

house property. Therefore, in our considered view disallowances made by the AO under section 80P(2) of the Act on the amount

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

Showing 1–20 of 302 · Page 1 of 16

...

34

House Property27

In the results, the appeal of the assessee in ITA no

ITA 1007/JPR/2025[2017-18]Status: DisposedITAT Jaipur10 Sept 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 143(3)Section 270ASection 80P

house property chargeable under section 22. Explanation.—For the purposes of this section, an "urban consumers' co-operative society" means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area or cantonment. Record reveals that the claim of the society does not fall u/s. 80P(2

THE BANK OF RAJASTHAN EMPLOYEES CREDIT & THIRFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the results appeal of the assessee in ITA No

ITA 213/JPR/2025[2010-2011]Status: DisposedITAT Jaipur04 Jun 2025AY 2010-2011

For Appellant: Sh. Mukesh Goyal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT

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

80P (1) Where, in the case of an assessee being a co-operative society, the gross total\nincome includes any income referred to in sub-section (2), there shall be deducted, in\naccordance with and subject to the provisions of this section, the sums specified in sub-\nsection (2), in computing the total income of the assessee.\n(2

RESERVE BANK COOPERATIVE SOCIETY LTD.,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

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

ITA 10/JPR/2024[2020-21]Status: DisposedITAT Jaipur05 Mar 2024AY 2020-21

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. A. S. Nehra, Addl. CIT

Section 56Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

80P.(1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub- section (2), in computing the total income of the assessee. (2) The sums

SHRI VAJAPUR PATIDAR CO. OPARATIVE CREDIT SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-5, PATAN

In the result appeal of the assessee is partly allowed

ITA 27/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad11 May 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 27/Ahd/2022 िनधा"रण वष"/Asstt. Year: 2017-2018 Shri Vajapur Patidar Co. Operative Credit I.T.O., Society Limited, Vs. Ward-5, At. Vijapaur Po. Sanghpur, Patan. Ta. Vijapaur, Dist. Mehsana

For Appellant: NoneFor Respondent: Shri Umesh Agarwal, Sr.D.R

Section 80P(2)(d)

Housing Society Ltd. [1995] 81 Taxman 257/215 ITR 549 has held as under: "Letting out of the shops of the assessee-society to persons other than its members did not fall as an activity of the assessee-society either in clause (a) or clause (b) of sub-section (2) of section 80P. It was an activity of the assessee-society

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. PEROORKADA SERVICE CO-OPERATIVE BANK LTD

Appeals are allowed as indicated above

ITA/5/2020HC Kerala01 Nov 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260ASection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Section 80P(2) is actually divided into six parts, categorised under clauses (a), (b), (c), (d), (e), and (f). Each one of these clauses deal with different types of 4 [2017] 396 ITR 371 (T&AP) ITA Nos.142 & 323/2019; 5/2020 -22- co-operative societies engaged in different types of activities. The benefit made available to each one of them

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,

Appeals are allowed as indicated above

ITA/142/2019HC Kerala01 Nov 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260ASection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Section 80P(2) is actually divided into six parts, categorised under clauses (a), (b), (c), (d), (e), and (f). Each one of these clauses deal with different types of 4 [2017] 396 ITR 371 (T&AP) ITA Nos.142 & 323/2019; 5/2020 -22- co-operative societies engaged in different types of activities. The benefit made available to each one of them

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)

80P. Deduction in respect of income of co-operative societies.—(1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing

THE SRI GOWRI COOPERATIVE SOCIETY,VISAKHAPATNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1,, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 26/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. The Sri Gowri Vs. Pr.Cit-1, Co-Operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. Pan No. Aaaat 8140 M (Appellant) (Respondent)

For Appellant: Shri K.S.S. Sarma – AdvFor Respondent: Shri D.K. Sonawal– CIT DR

Section 263Section 80P(2)(a)

2) An urban consumer society the income from house property chargeable ; (3) A society carrying on transport business ; under section 22. (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees). 29. From the tabular form presented above

SHIKSHA VIBHAG KARMACHARIGAN SAHAKARI SAMITI LIMITED,KOTA vs. INCOME TAX OFFICER, KOTA

In the result, all the appeals of the assessee are allowed

ITA 87/JPR/2018[2014-15]Status: DisposedITAT Jaipur17 Jun 2019AY 2014-15

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.K. Rawat (Jt. CIT)

Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

2) An urban consumer society ; (3) A securities and the income from house society carrying on transport business ; (4) A society property chargeable under section 22. engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees). 29. From the tabular form presented above

SHIKSHA VIBHAG KARMACHARIGAN SAHAKARI SAMITI LIMITED,KOTA vs. ITO, KOTA

In the result, all the appeals of the assessee are allowed

ITA 281/JPR/2017[2012-13]Status: DisposedITAT Jaipur17 Jun 2019AY 2012-13

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.K. Rawat (Jt. CIT)

Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

2) An urban consumer society ; (3) A securities and the income from house society carrying on transport business ; (4) A society property chargeable under section 22. engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees). 29. From the tabular form presented above

SRI UMA KAMANDALESWARA CO - OPERATIVE RURAL BANK LTD.,ATHREYAPURAM vs. THE ADDL. CIT,, KAKINADA

In the result, appeal filed by the assessee is allowed

ITA 199/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Blesri Uma Kamandaleswara Vs. Addl.Cit, Kakinada Co-Op Rural Bank Ltd., Ryali, Range, Kakinada. Athreyapuram Mandalm, East Godavari District. Pan No. Aadas 4663 B (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri P.S. Murthy – Sr.DR

Section 80P(2)(a)

2) An urban consumer society the income from house property chargeable ; (3) A society carrying on transport business ; under section 22. (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees). 29. From the tabular form presented above

ITO, WARD-6(1),, NAGPUR vs. THE VIDARBHA PREMIER CO-OP. HOUSING SOCIETY,, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

ITA 224/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe

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

section 80P(2)(a)(i) are fully complied by us and there is no reason for withdrawing the claim of deduction as claimed by us. ix) We specifically state that ours is not primary activity of constructing building services. Our primary activity is providing credit facility for acquiring house property

THE VIDHARBHA PREMIER CO-OPERATIVE HOUSING SOCIETY LTD,,NAGPUR vs. TAX RECOVERY OFFICER, RANGE-6, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

ITA 232/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe

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

section 80P(2)(a)(i) are fully complied by us and there is no reason for withdrawing the claim of deduction as claimed by us. ix) We specifically state that ours is not primary activity of constructing building services. Our primary activity is providing credit facility for acquiring house property

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 803/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Section 250Section 80PSection 8O

housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above, it may be clear

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD-4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 805/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Section 250Section 80PSection 8O

housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above, it may be clear

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 802/COCH/2024[2012-13]Status: DisposedITAT Cochin29 Apr 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Section 250Section 80PSection 8O

housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above, it may be clear

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

ITA 294/IND/2024[2020-21]Status: DisposedITAT Indore17 Sept 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

ITA 293/IND/2024[2018-19]Status: DisposedITAT Indore17 Sept 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPERATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 81/VNS/2018[2013-2014]Status: DisposedITAT Varanasi09 Jun 2022AY 2013-2014

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R

Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums