Which cases are most cited on Section 80A(5)?

Co-operative Bank Ltd. v. CIT (384 ITR 490) — 631 citing judgments; ATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT v. STATE OF MAHARASHTRA. 40 (3 SCC 261) — 106 citing judgments; Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (459 ITR 730) — 76 citing judgments; EBR Enterprises v. Union of India (107 Taxmann.com 220) — 69 citing judgments; CIT v. Ramco International (332 ITR 306) — 69 citing judgments.

How many judgments are there on Section 80A(5)?

BharatTax indexes 298 ITAT, High Court and Supreme Court judgments that turn on Section 80A(5) of the Income Tax Act, 1961.

Section 80A(5) of the Income Tax Act

Q: What is the leading case on Section 80A(5) of the Income Tax Act?

Co-operative Bank Ltd. v. CIT (384 ITR 490) is the decision most relied on for Section 80A(5), cited in 631 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.

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

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

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

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

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

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

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

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

citing judgments

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

Judgments on Section 80A(5)

The Krishna Farmers Service Cooperative Society Limited, Jaggaiahpet vs. Income Tax Officer, Ward -1(3), Vijayawada

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

ITA 130/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 139(1)Section 142(1)Section 144Section 80ASection 80PSection 80P(2)(a)

Kadukutty Service Co-Operative Bank Ltd - No: 628, Thrissur vs. Ward 1, (1), Thrissur

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

ITA 636/COCH/2025[2013-14]Status: DisposedITAT Cochin21 Nov 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2013-14 Kadukutty Service Co-Op. Bank Ltd. .......... Appellant Kadukutty P.O., (Via) Chalakkudy, Thrissur [Pan: Aabak0755A] Vs. The Income Tax Officer, Ward-1(1), Thrissur .......... Respondent Assessee By: Shri Yash, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.10.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 18.07.2025 For Assessment Year (Ay) 2013-14. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Appellant Had Not Filed Return Of Income For Ay 2013-14 Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). Based On The Information That The Appellant Had Deposited Cash In The Bank

For Appellant: Shri Yash, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P

Shri Basaveswar Co-Op Credit Society Niyamit, Palabhavi Raibag, Belgaum vs. Income Tax Officer, ITO Ward, Belagavi

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

ITA 218/PAN/2025[2017-18]Status: DisposedITAT Panaji10 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos. 218/Pan/2025 (A.Y.2017-18) Shri Basaveswar Co_Op Credit Vs Ito-Ward-4, Society Niyamit, Feroj Khimjibhai Cpx, . Near Gram Panchayat , Civil Hospital Road Main Road, Belagavi-590001. Palabhavi, Raibag, Karnataka. Belgaum-591235.Karnataka. Pan .No.Aagas9132A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Ms.Shree Raksha.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 04.11.2025 घोषणा की तारीख/Date Of Pronouncement 10.11.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Addl/Jcit(A)-3 Chennai Passed U/Sec 250 Of The Act. The Assesse Has Raised The Grounds Of Appeal Challenging The Order Of The Nfac/ Cit(A) Sustaining Addition U/Sec68 Of The Act & The Denial Of Claim Of Deduction Under Section 80P Of The Act Applying The Provisions Of Section 80Ac Of The Act. 2. The Brief Facts Of The Case Are That, The Assessee Is A Credit Cooperative Society Engaged In Providing The Credit Facilities To Members. The Assessing Officer (Ao) Based On The Information & Data Analytics/ Cash Transactions Data

Section 80ASection 80P

Vapi Marchant Saving and Credit Co-Op Society Limited, Vapi vs. Income Tax Officer, Ward-9, Vapi

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

ITA 838/SRT/2023[2010-11]Status: DisposedITAT Surat30 Oct 2025AY 2010-11

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-2011 Vapi Merchant Saving & Credit Ito Ward-9, Co-Op Society Ltd., Income Tax Office, Nr. Vaishali Office No. 130, First Floor, Varun Vs. Char Rasta, Nh-8, Gidc, Complex, Opp. Reliance Super Vapi-396191. Market Gidc, Vapi-396195. Pan No. Aaaav 3925 E Appellant Respondent

For Appellant: Mr. J.K. Chandnani, Sr. DRFor Respondent: Mr. Hem Chhajed, AR

Section 139Section 139(1)Section 148Section 80A(5)Section 80P(2)(a)Section 8O

The Kolavennu Large Sized Co Operative Credit Society Ltd, Vijayawada vs. Income Tax Officer, Ward-2(4), Vijayawada

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

ITA 454/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.454/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2017-18) The Kolavennu Large Sized Vs. Income Tax Officer-Ward-2(4) Co-Operative Credit Society Ltd., Income Tax Office D.No. 3-3/1, Kolavennu Cr Building, 1St Floor, Annex Kankipadu Mandal M.G. Road, Vijayawada – 520002 Krishna District - 521153 Andhra Pradesh [Pan:Aabat0640F] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 139(1)Section 142(1)Section 144Section 80PSection 80P(2)(a)

Edakkad Urban Sahakarana Sangam, Kannur vs. ITO, Ward-1 & Tps, Kannur

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

ITA 596/COCH/2025[2019-20]Status: DisposedITAT Cochin28 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am

For Appellant: Revenue byFor Respondent: Shri Akhil Shaji, Advocate

Section 139Section 139(1)Section 142(1)Section 148Section 80ASection 80A(5)Section 80P

Kamalpur Jotekanuragarh S K U S Limited, Paschim Medinipur vs. ACIT, Circle 38, Midnapur

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

ITA 382/KOL/2025[2017-18]Status: DisposedITAT Kolkata28 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 250Section 270ASection 271FSection 272A(1)Section 80ASection 80PSection 80P(2)(a)

No H 1043 Bhujabalapatnam Primary Agriculture Cooperative Credit Society Ltd, Krishna Dist vs. Income Tax Officer, Ward-1, Gudiwada

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

ITA 426/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam17 Oct 2025AY 2017-18

Bench: The Tribunal. The Petitioner/Appellant Society Has Filed An Affidavit Explaining The Reasons For The Delay In Filing The Appeal Before The Tribunal, Wherein It Was Submitted That The Order Passed By The Ld. Cit(A) Was Sent To The Email Of Its Then Ar, Ca B.V. Rao, Instead Of Its Email "Krishnapacs085@Gmail.Com," As Had Been Requested By It. The Appellant Society Came To Know Of The Order Only When Itd Officials Called Upon It To Pay The Tax Arrears. It Further Submitted That, Due To The Above Circumstances Beyond Its Control & Prayed That The Delay Of 69 Days In Filing The Appeal Before The Tribunal May Please Be Condoned In The Interest Of Justice & That The Appeal Be Decided On Merits.

Section 139(1)Section 142(1)Section 144Section 80P(2)(a)

Chiloda Seva Sahakari Mandali Limited, Gandhinagar vs. The ITO, Ward-1 (Previously Ward-5), Gandhinagar

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

ITA 837/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Oct 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Rameshchandra B. Patel, A.RFor Respondent: Shri Kamal Deep Singh, Sr. D.R

Section 139Section 139(1)Section 142(1)Section 144Section 250Section 80ASection 80A(5)Section 80PSection 80P(2)

Shri Sant Narhari Nagari Shahkar Pat Sanstha Maryadit, Bhandra vs. ITO, Ward -2, Bhandara

In the result, Assessee’s appeal is allowed in part for statistical purposes

ITA 431/NAG/2024[2017-18]Status: DisposedITAT Nagpur23 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryshri Sant Narhari Nagari Ito, Ward-2, Bhandara Shahkar Pat Sanstha Maryadit, R.No. 1/2 Nagar Vs. Palika Shivaji Chowk, Pauni, Bhandra-441910. Pan: Aakts 3987 N (Appellant) (Respondent)

For Appellant: Shri Kapil Hiranji, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R

Section 194HSection 250Section 40Section 80ASection 80A(5)Section 80PSection 80P(5)

The Somalwar Academy Education Societies Employees Co-Op Credit Society Mar., Nagpur vs. Income Tax Officer, War 1(5), Nagpur

In the result, appeal of the Assessee is allowed

ITA 17/NAG/2023[2018-19]Status: DisposedITAT Nagpur18 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

For Appellant: Shri K.P. Dewani, Ld. AdvocateFor Respondent: Shri Anand Nagrale, Ld. Sr. D.R

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80Section 80ASection 80A(5)Section 80P

Baglan Prathmik Shikshak Sahkari Patsanstha Maryadit, Nampur vs. Income Tax Officer, Malegaon

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

ITA 358/PUN/2025[2017-18]Status: DisposedITAT Pune17 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.358/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Baglan Prathmik Shikshak Vs. Ito, Ward-2, Malegaon. Sahkari Patsanstha Maryadit, Nampur, Baglan, Nashik- 423204. Pan : Aadab1392C Appellant Respondent Assessee By : Shri Pramod Shingte Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.08.2025 Date Of Pronouncement : 17.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.12.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In Circumstances Of The Case & In Law, Ld. Ao Erred In Making Various Additions Other Than The Reasons For Which The Case Was Reopened, I.E. Cash Deposited In Bank During Demonetization Period, As He Was Satisfied With Explanation Offered During The Course Of Reassessment Proceedings, Other Additions Are Not Permissible As Per The Provisions Of Section 147, In View Of The Judgment Of Hon'Ble Jurisdictional High Court In The Case Of Cit Vs. Jet Airways (1) Ltd. 331 Itr 236 (Bom).

For Appellant: Shri Pramod ShingteFor Respondent: Shri Ramnath P. Murkunde

Section 142(1)Section 147Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

The Dholka Nagaric Bachat Sahakari Mandali Ltd., Ahmedabad vs. The ITO, Ward-3(2)(5), Ahmedabad

ITA 643/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Sept 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Dholka Nagaric Bachat The Income Tax Officer, Vs. Sahakari Mandali Ltd., Ward-3(2)(5), Nr. Old Bus Station, Malav Ahmedabad. Talav Road, Dholka, Ahmedabad-387810. [Pan :Aactt0173 D] (Appellant) .. (Respondent) Appellant By : Shri S N Divatia, Ar Respondent By: Shri Rajenkumar M Vasavda, Sr. Dr Date Of Hearing 12.08.2025 Date Of Pronouncement 16.09.2025

For Appellant: Shri S N Divatia, ARFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR

Section 139(1)Section 250Section 80P(2)

Shantadurga Multi Purpose Souharda Sahakari Niyamit, Belagavi vs. Income Tax Officer, Ward - 2, Belagavi

In the result, the two appeals filed by the assessee are allowed

ITA 204/PAN/2025[2016-17]Status: DisposedITAT Panaji15 Sept 2025AY 2016-17

Bench: Shri Pavan Kumar Gadalei T A. Nos. 203 &204/Pan/2025 (A.Y.2015-16 & A.Y.2016-17) Shantadurga Multi Purpose Vs National E – Souharda Sahakari Niyamit, Assessment Centre . Shop.No.13/14,Mangal Deep, Delhi-110001 Apartments Opp:Herwadkar, Belagavi-590006, Karnataka. Pan .No.Aahas7562F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Ramesh Mudhol.Ar Revenue By Smt. Manjula Thakur.Sr.Dr सुनवाई की तारीख/Date Of Hearing 10.09.2025 घोषणा की तारीख/Date Of Pronouncement 15.09.2025 Order Per Pavan Kumar Gadale, Jm: These Two Appeals Are Filed By The Assesse Against The Separate Orders Of National Faceless Appeal Centre (Nfac) Delhi / Cit(A) Passed U/Sec 250 Of The Act. The Assesse Has Raised The Grounds Of Appeal Challenging The Order Of The Nfac/ Cit(A) Sustaining The Denial Of Claim Of Deduction Under Section 80P Of The Act Applying The Provisions Of Section 80Ac Of The Act. 2. Since Issues Involved In These Appeals Are Common & Identical, Hence They Are Clubbed, Heard & A Consolidated Order Is Passed. For The Sake Of Convenience

Section 80Section 80ASection 80A(5)Section 80P

Shantadurga Multi Purpose Souharda Sahakari Niyamit, Belagavi vs. Income Tax Officer, Ward - 2, Belagavi

In the result, the two appeals filed by the assessee are allowed

ITA 203/PAN/2025[2015-16]Status: DisposedITAT Panaji15 Sept 2025AY 2015-16

Section 80Section 80ASection 80A(5)Section 80P

Naraseepuram Paccs, Coimbatore vs. Non Corp Ward 4(1), Cbe, Coimbatore

In the result, both the appeals filed by the assessee are allowed

ITA 1697/CHNY/2025[2020-21]Status: DisposedITAT Chennai09 Sept 2025AY 2020-21

Bench: Shri George George Kआयकर अपील सं./Ita Nos.: 1696 & 1697/Chny/2025 िनधा"रण वष"/Assessment Years: 2017-18 & 2020-21 M/S. Naraseepuram Paccs, The Income Tax Officer, Poondi Road, Narasipuram B.O, Vs. Non-Corporate Ward 4(1), Narasipuram, Coimbatore Coimbatore – 641 109. Pan: Aaaan 9388H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sudhakar, Advocate ""यथ" क" ओर से/Respondent By : Shri Y. Sudarshan, Jcit सुनवाई क" तारीख/Date Of Hearing : 09.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 09.09.2025 आदेश/ O R D E R These Appeals Filed By The Assessee Are Directed Against Two Orders Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 26.05.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2017-18 & 2020-21. 2. The Solitary Issue Raised Is Whether The First Appellate Authority (Faa) Is Justified In Confirming The Ao’S Action In Denying The Claim Of Deduction U/S.80P Of The Act.

For Appellant: Shri Sudhakar, AdvocateFor Respondent: Shri Y. Sudarshan, JCIT

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