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)

Divyadatta Digamber Nagari Sahakari Patsanstha Limited Satara, Koregaon vs. Income Tax Officer, Satara

The appeal of the assessee is ALLOWED in above terms

ITA 651/PUN/2024[2013-14]Status: DisposedITAT Pune13 Aug 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 651/Pun/2024 निर्धारण वषा / Assessment Year : 2013-14 Divyadatta Digamber Nagari Sahakari Patsanstha Moti Heights, Azaad Chowk, New St-Stand, Koregaon, Satara-415501 Pan: Aaeas1871L . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pr[mo^ Scnat_ [‘L^. AR’]For Respondent: Mr Uma Shankar Prasad [‘Ld. DR’]
Section 139(1)Section 143(1)Section 154Section 250Section 80Section 80ASection 80A(5)Section 80P(2)

Shankarrao Shelar Nagari Sah Patsanstha Marya, Dehu Road Pune vs. Income Tax Officer Ward 9(3) Pune, Akrudi, Pimpri-Chinchwad

In the result, the appeal filed by the appellant society is dismissed

ITA 1183/PUN/2024[2017-18]Status: DisposedITAT Pune13 Aug 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1183/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Deepak S. SasarFor Respondent: Shri Rajesh Gawali
Section 139Section 142(1)Section 264Section 80ASection 80P(2)(a)Section 80P(2)(d)

Santhigram Service Co Operative Society Limited No K280, Erattayar Idukki vs. Income Tax Officer, Thodupuzha

In the result, assessee’s appeal is allowed in above terms

ITA 795/COCH/2023[2011-12]Status: DisposedITAT Cochin12 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year: 2011-2012

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 139(1)Section 148Section 250Section 80A(5)Section 80P

M/S Champakara Scb Ltd, Kottayam vs. ITO Ward, Kottayam

Appeal is allowed for statistical purposes in above terms

ITA 121/COCH/2023[2018-19]Status: DisposedITAT Cochin12 Aug 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year: 2018-2019

For Appellant: -------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 250Section 80ASection 80A(5)Section 80P

The Principal Commissioner of Income Tax vs. The Pazhavangadikkara Service Co-Operative Bank Ltd

Appeal is allowed by setting aside the impugned order of the Tribunal and

ITA/12/2019HC Kerala02 Aug 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

Section 143(3)Section 186Section 80A(5)Section 80P

The Principal Commissioner of Income Tax vs. M/S.the Pazhavangdikkara Service Co-Operative Bank Ltd

ITA/11/2019HC Kerala02 Aug 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

Section 143(3)Section 186Section 80A(5)Section 80P

The Planters Sahakara Sangha Niyamita, Hassan vs. Income Tax Officer Ward -2, Hassan

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

ITA 905/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Shri S. Subramanian, Jt. CIT(DR)(ITAT), Bengaluru
Section 80A(5)Section 80PSection 80P(2)(a)

Thirumala Service Co-Operative Society Ltd No T 1444 vs. 1. the Central Board of Direct Taxes

WP(C)/37358/2022HC Kerala25 Jul 2024
Section 80A(5)Section 80P

The Mundlapadu Primary Agricultural Cooperative Credit Society Limited, Mundlapadu Village vs. The Income Tax Officer, Ward-1(3), Vijayawada

In the result, appeal of the assessee is dismissed

ITA 250/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.250/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) The Mundlapadu Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-1(3), Society Limited, Mundlapadu Vijayawada. Village & Post, Penuganchiprolu Mandal, Krishna District, Andhra Pradesh – 521190. Pan: Aacat7977J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 15/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 142(1)Section 144Section 80A(5)Section 80P

Madhemangalam Primary Agriculatural Co Op Society, Dharmapuri vs. ITO, Ward-1, Dharmapuri

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

ITA 84/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Jul 2024AY 2017-18

Bench: Shri Mahavir Singh & Shri Jagadishआयकर अपील सं./Ita No.84/Chny/2024 िनधा8रण वष8 /Assessment Year: 2017-18

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri P.Sajit Kumar, JCIT
Section 142(1)Section 144Section 69ASection 80A(5)Section 80PSection 80P(2)Section 8O

Kalia Service Co-Op Bank, Belhangady vs. Income-Tax Officer, Ward-1, Puttur

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

ITA 743/BANG/2024[2012-13]Status: DisposedITAT Bangalore03 Jul 2024AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2012-13

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 139(4)Section 144Section 148Section 250Section 80Section 80ASection 80A(5)Section 80P

Randheja Dudh Utpadak Sahakari Mandli Ltd., Gandhinagar vs. The ITO, Ward-3 Now Ward-1, Gandhinagar

The appeal of the assessee is allowed

ITA 649/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad27 Jun 2024AY 2017-18

Bench: Smt.Annapurna Guptaasstt. Year : 2017-18 Randheja Dudh Utpadak The Ito, Ward-3 Sahakari Mandli Ltd. Vs Now Ward-1 To-Randheja Gandhinagar. Tal: Gandhinagar Pin : 382 620 Pan : Aacar 5164 K (Applicant) (Responent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 04/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 27/06/2024 आदेश/O R D E R आदेश आदेश आदेश The Present Appeal Has Been Filed By The Assessee Against Order Passed By The Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [In Short Referred To As Ld.Cit(A)] Under Section 250 Of The Income Tax Act, 1961 Dated 22.11.2021 Pertaining To Asst.Year 2017-18. 2. The Registry Has Notified That The Appeal Of The Assessee Is Barred By Limitation By 581 Days. In Order To Explain The Reasons For The Impugned Delay, The Ld.Counsel For The Assessee Submitted That The Cit(A)/Nfac Order Was Passed Against The Assessee On 22.11.2021. However, Due To Covid-19 Pandemic Limitation For Filing Appeal Before The Court Of Law Was Extended Till February, 2022. Therefore, After Expiry Of The Limitation For Filing Of The Appeal On Feb., 2022, The Assessee Was Required To File Appeal Within 60 Days Of The Same I.E. By April, 2022. But The Assessee Could File The Appeal On

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Ketan Gajjar, Sr.DR
Section 250

Shrinidhi Pattin Sahakari Sangh Niyamit, Vijayapur vs. Income-Tax Office, Ward-3, Bijapur

ITA 616/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 May 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Keshav Dubeyassessment Year : 2017-18

For Appellant: Smt. Pratibha R, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department (DR)
Section 115BSection 133(6)Section 142(1)Section 69ASection 80P(2)(a)

Bhavasar Namdev Simpi Samaj Sahakar Sangh Ltd, Dandeli vs. Income Tax Officer, Hubli

In the result, we partly allow the appeal of the assessee

ITA 698/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 May 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Subramanya Gaonkar, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 2Section 68Section 80A(5)Section 80P(2)

Shree Jagadguru Mouneshwar Pattin Sahakari Sangh Niyamit Kerur, Bagalkot, Karnataka vs. Income Tax Officer, Ward 1, Bagalkot

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

ITA 1119/BANG/2023[2017-18]Status: DisposedITAT Bangalore14 May 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

For Appellant: Shri Prasanna N. Urala, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 115BSection 139(4)Section 142(1)Section 68Section 80A(5)Section 80P

The Kadavalur Service Cooperative Bank Limited No3821, Thrissur vs. The Income Tax Officer, Ward 1, Guruvayur

In the result, the appeal and Stay Application filed by the assessee are dismissed

ITA 637/COCH/2023[2008-09]Status: DisposedITAT Cochin30 Apr 2024AY 2008-09

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm & Stay Application No. 150/Coch/2023 (Arising Out Of Ita No. 637/Coch/2023 (Assessment Year: 2008-09)

For Appellant: Shri Dilip BalachandranFor Respondent: 08.02.2024
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 804(5)Section 80A(5)Section 80PSection 80P(2)

Maharashtra Nagri Co Op Credit Society Ltd, Hinghanghat vs. ITO, Ward-1, Wardha

Appeal is allowed in above terms

ITA 52/NAG/2023[2017-18]Status: DisposedITAT Nagpur16 Apr 2024AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Mahavir Atal, C.AFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 142(1)Section 144Section 80ASection 80A(5)Section 80P(2)(a)

Sindhudurg Zilla Madhyamik Va Uchha Madhyamik Shikshak Va Shikshketar Karmachari Patsanstha Ltd, Sindhudurgnagari Kudal vs. Income Tax Officer Kudal, Kudal

In the result, appeal of the assessee is dismissed

ITA 968/PUN/2023[2018-19]Status: DisposedITAT Pune15 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 144Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

The Kadavalur Service Cooperative Bank Limited No3821, Thrissur vs. Income Tax Officer, Ward 1, Guruvayur

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 639/COCH/2023[2010-11]Status: DisposedITAT Cochin03 Apr 2024AY 2010-11

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Sri.Dileep Balachandran, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 143(2)Section 143(3)Section 147Section 148(1)Section 250(6)Section 28Section 56Section 57Section 80A(5)Section 80P

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

In the result, appeal of the assessee is dismissed

ITA 152/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam27 Mar 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.152/Viz/2023 (निर्धारण वर्ा / Assessment Year :2017-18) The Chanubanda Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-3(5), Society Limited, Chanubanda Vijayawada. Village, Chatrai Mandal, Krishna District, Andhra Pradesh–521214. Pan: Aacat 7978 H (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Asrss Siva Prasad, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri ASRSS Siva Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 142(1)Section 144Section 80ASection 80A(5)Section 80PSection 80P(2)(a)