Section 80A(5) of the Income Tax Act

Income-tax Act, 2025: s.122

Section 80A(5) falls under section 80A of the Income-tax Act, 1961, which corresponds to section 122 (Deductions to be made in computing total income) of the Income-tax Act, 2025.

Read section 122 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80A(5) is Co-operative Bank Ltd. v. CIT (384 ITR 490), cited in 631 of the 298 judgments on BharatTax that turn on this section.

Leading authorities on Section 80A(5)

Co-operative Bank Ltd. v. CIT
384 ITR 490 · 2016 · High Court
631
citing judgments

Co-operative banks are not fundamentally different from co-operative societies, entitling them to claim deductions under Section 80P of the Income Tax Act, 1961, including for interest income treated as business income.

ATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT v. STATE OF MAHARASHTRA. 40
3 SCC 261 · 1997 · Reported
106
citing judgments

The constitutional validity of an enactment can be supported by arguments that it would pass legal tests.

Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT
459 ITR 730 · 2023 · High Court
76
citing judgments

Timely filing of the income-tax return under section 139(1) is a mandatory condition for claiming deductions under Chapter VI-A, including section 80P, especially for Assessment Years 2018-19 onwards due to the amendment to section 80AC. Such deductions are not allowable if the return is filed belatedly or in response to a section 148 notice.

EBR Enterprises v. Union of India
107 Taxmann.com 220 · 2019 · High Court
69
citing judgments

Deductions under Chapter VI-A (e.g., Sections 10B, 10BA) and other specified provisions are not allowable if the claim is not explicitly made in the return of income as mandated by Section 80A(5). Such a claim cannot be subsequently entertained during assessment proceedings or even during revision proceedings under Section 264.

CIT v. Ramco International
332 ITR 306 · 2011 · High Court
69
citing judgments

Assessing Officers and appellate authorities must consider and grant correct deductions for fresh legal claims or revised computations made during assessment or appellate proceedings, subject to due verification.

Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT
68 Taxmann.com 298 · 2016 · High Court
62
citing judgments

A deduction under Section 80P can be claimed by an assessee even if the return of income is filed belatedly under Section 139(4), provided a return has been filed.

CIT v. Shree Synthetics Ltd.
162 ITR 819 · 1986 · High Court
39
citing judgments

Expenses incurred in connection with a public issue of shares or debentures are allowable as revenue expenditure eligible for deduction under section 35D of the Income-tax Act. This includes expenses related to Qualified Institutional Buyers (QIBs).

Ultratech Cement Ltd. v. Additional Commissioner of Income Tax
408 ITR 500 · 2018 · High Court
32
citing judgments

A tribunal can exercise its discretion to admit an additional ground of appeal, even if raised for the first time, provided it considers the facts and circumstances of the case.

36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT
138 Taxmann.com 416 · 2022 · High Court
23
citing judgments

Proceedings under section 153A of the Income Tax Act, 1961, which deal with search and seizure assessments, are a complete code in themselves and cannot be invoked for the benefit of the Revenue alone.

Amalgamated Electricity Company Limited v. Commissioner of Income-tax
97 ITR 334 · 1974 · High Court
23
citing judgments

Amounts transferred to contingency reserve and dividend control reserve are allowed as deductions on revenue account.

Judgments on Section 80A(5)

Bombay Highway Carriers Private Limited, Delhi vs. ITO Ward 5 (1), Delhi

Appeal is allowed

ITA 6863/DEL/2026[2014-15]Status: DisposedITAT Delhi22 Sept 2026AY 2014-15

Bench: Shri Satbeer Singh Godara

For Appellant: AAACB3666J
Section 143(3)Section 80A(5)Section 80I

Shri Umiya Co. Op. Credit Soc. Ltd., Viramgam vs. The ITO, Ward-3(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1567/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad10 Sept 2026AY 2018-19

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumarassessment Year: 2018-19

Section 139(1)Section 147Section 148Section 250Section 80ASection 80A(5)Section 80P

The Tivim Sirsaim M P Co Op Service Society Limited, Thivim Goa vs. AO Ward 2(1) Panaji, Panaji Goa

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

ITA 249/PAN/2026[2017-18]Status: DisposedITAT Panaji19 Aug 2026AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.249/Pan/2026 िनधा"रण वष" / Assessment Year : 2017-18 The Tivim Sirsaim M. P. Vs. Assessing Officer, Co-Op. Service Society Ward-2(1), Panaji. Limited, Panchayat Ghar, Tivim Bardez, Goa, Mapusa- 403502. Pan : Aabat5098F Appellant Respondent

For Appellant: Shri S. J. KamatFor Respondent: Shri Mayur Kamble
Section 143(1)Section 154Section 80A(5)Section 80P(2)(a)

The Penuganchiprolu Primary Agri Co Op Credit Society Limited, Krishna Dist vs. Income Tax Officer, Ward-1(1), Vijayawada

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

ITA 530/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam19 Aug 2026AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: AAABT2596A
Section 115BSection 143(2)Section 144Section 148Section 250Section 69ASection 80PSection 80P(2)(a)

ACIT-24(1), Piramal Chambers vs. Atul Properties, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 8043/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Aug 2026AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Bijayananda Pruseth

For Appellant: AAMFA3756F
Section 139(1)Section 139(5)Section 143(3)Section 249(3)Section 250Section 801B(10)Section 80ASection 80A(5)Section 80I

ACIT-24(1), Mumbai, Piramal Chambers vs. Atul Properties, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 8042/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Aug 2026AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Bijayananda Pruseth

For Appellant: AAMFA3756F
Section 139(1)Section 139(5)Section 143(3)Section 249(3)Section 250Section 801B(10)Section 80ASection 80A(5)Section 80I

Aditya Vivdhoddeshagala Sahakara Sangha Niyamita, Ranebennur vs. The Income Tax Officer, Ward-1, Haveri

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

ITA 2661/BANG/2025[2016-17]Status: DisposedITAT Bangalore23 Jul 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: AAEAA1840R
Section 139Section 139(1)Section 148Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

M/S Bharat Rasayan Limited, New Delhi vs. DCIT, Delhi

In the result, the appeal of the assessee in ITA No

ITA 6065/DEL/2025[2017-18]Status: DisposedITAT Delhi03 Jul 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 115JSection 143(3)Section 80A(5)Section 80I

M/S Bharat Rasayan Limited, New Delhi vs. DCIT, Delhi

In the result, the appeal of the assessee in ITA No

ITA 6064/DEL/2025[2016-17]Status: DisposedITAT Delhi03 Jul 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 115JSection 143(3)Section 80A(5)Section 80I

Mithibai College Employees Co Operative Credit Society Limited, Mumbai vs. ITO Ward 34(2)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 188/MUM/2026[2017-18]Status: DisposedITAT Mumbai30 Jun 2026AY 2017-18

Bench: Smt. Beena Pillai & Shri Jagadish

Section 148Section 270ASection 270A(6)(a)Section 270A(9)Section 270A(9)(a)Section 80PSection 80P(2)(d)

Sumitra Sahakari Patpedhi Maryadit, Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes in the above terms

ITA 1516/MUM/2026[2020-21]Status: DisposedITAT Mumbai30 Jun 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2019-20 & Assessment Year: 2020-21

Section 139(1)Section 143(1)Section 80P

Sumitra Sahakari Patpedhi Maryadit, Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes in the above terms

ITA 1515/MUM/2026[2019-20]Status: DisposedITAT Mumbai30 Jun 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2019-20 & Assessment Year: 2020-21

Section 139(1)Section 143(1)Section 80P

562 Igguthappa Souhardha Credit Co-Operative Limited, Madikeri vs. Income Tax Officer, Madikeri

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

ITA 1805/BANG/2026[2017-18]Status: DisposedITAT Bangalore22 Jun 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Srikrishna Kantila, CA
Section 142(1)Section 144Section 80ASection 80A(5)Section 80P

Alok Gangadharrao Galge, Pune vs. Income Tax Officer (It) Ward 2, Pune

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

ITA 1178/PUN/2026[2016-17]Status: DisposedITAT Pune18 Jun 2026AY 2016-17

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreassessment Year : 2016-17 Alok Gangadharrao Galge, Income Tax Officer (It), Plot 26 27, Infotech Park, Midc, Ward – 2, Pune Hinjewadi, Pune-411057 Vs. Pan : Ajlpg3811F (Appellant) (Respondent)

For Appellant: Mr. Prateek JhaFor Respondent: Shri Arvind Renge
Section 147Section 250Section 56(2)(vii)Section 56(2)(x)Section 80ASection 80C

Adarsh Gram Sewa Sahkari Samiti Limited, Jaipur vs. Income Tax Ward 7(1), Jaipur

In the result, appeal filed by the assessee is dismissed 4_ The Assessment Year involved in this case is AY 2015-16

ITA 1253/JPR/2025[2015-2016]Status: DisposedITAT Jaipur16 Jun 2026AY 2015-2016
Section 139(1)Section 147Section 148Section 250Section 80ASection 80PSection 8O

The Chatrai Primary Agricultural Cooperative Credit Society Limited, Krishna Dist vs. Income Tax Officer, Ward-3(5), Vijayawada

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

ITA 506/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam12 Jun 2026AY 2017-18
Section 139(1)Section 142(1)Section 144Section 144(1)(b)Section 80Section 80ASection 80A(5)Section 80PSection 80P(2)Section 80P(2)(a)

ITO, Ward-8(1), Hyderabad vs. Primary Agricultural Cooperative Society Limited, Hyderabad

In the result, cross objection of the Assessee is allowed

ITA 1978/HYD/2025[2015-16]Status: DisposedITAT Hyderabad05 Jun 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1978/Hyd./2025 Assessment Year 2015-2016 Primary Agricultural The Income Tax Cooperative Society Officer, Ward-8(1), Vs. Limited, Shankarapuram, Hyderabad – 500 084. Chinna Golkonda, K V Telangana. Ranga Reddy – 501 218. Telangana. Pan Aabap8135B (Appellant) (Respondent) Cross Objection No.5/Hyd./2026 Arising Out Of आ.अपी.सं /Ita No.1978/Hyd./2025 Assessment Year 2015-2016 Primary Agricultural Cooperative Society The Income Tax Officer, Limited, Shankarapuram, Vs. Ward-8(1), Chinna Golkonda, K V Hyderabad – 500 084. Ranga Reddy – 501 218. Telangana. Telangana.Pan Aabap8135B (Appellant) (Respondent) For Revenue : Sri Rakesh Chintagumpula, Sr. Ar For Assessee : Sri S Rama Rao, Advocate Date Of Hearing : 01.06.2026 Date Of Pronouncement : 05.06.2026

For Appellant: Sri S Rama Rao, AdvocateFor Respondent: Sri Rakesh Chintagumpula, Sr. AR
Section 147Section 80A(5)Section 80P

Primary Agriculture Credit Co-Operative Society Aldur, Aldur vs. ITO Ward-1, Chikmagalur

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

ITA 255/BANG/2026[2019-2020]Status: DisposedITAT Bangalore05 Jun 2026AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20 Primary Agriculture Credit Co-Operative Vs. The Income Tax Officer, Society, Ward – 1, Aldur Post, Chikmagalur. Chikmagalur Taluk, Chikmagalur – 577 111. Pan – Aacap 0377 J Appellant Respondent Assessee By : Shri Gireesha T.L, Ca Revenue By : Shri Ganesh R Ghale, Advocate – Standing Counsel For Revenue Date Of Hearing : 02.06.2026 Date Of Pronouncement : 05.06.2026 O R D E R Per Waseem Ahmed:

For Appellant: Shri Gireesha T.L, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 119(2)(b)Section 139Section 250Section 80A(5)Section 80P(2)(a)

Audyogik Prashikshan Sast Karmachari Sahakari Patsanstha Ltd, Industrial Estate, Madhavnagar Road, Sangli vs. Income Tax Officer Ward 5, Near Appasaheb Birnale Pharmacy College

In the result the disallowance of deduction u/s 80P is upheld

ITA 989/PUN/2025[2021-22]Status: DisposedITAT Pune25 May 2026AY 2021-22

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreassessment Year : 2021-22

For Appellant: NONEFor Respondent: Shri Sandeep Sathe, JCIT-DR
Section 139Section 139(1)Section 143(1)Section 250Section 80Section 80ASection 80P

Adat Farmers Service Co-Op Bank Ltd, Thrissur vs. The ITO Ward 2(1), Thrisssur

In the result, the assessee’s former appeal ITA No

ITA 334/COCH/2023[2009-10]Status: DisposedITAT Cochin22 May 2026AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. Swarnalatha, Sr. D.R
Section 139(1)Section 144Section 273B