Section 80AC of the Income Tax Act

The decision most relied on for Section 80AC is AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax (138 Taxmann.com 571), cited in 78 of the 309 judgments on BharatTax that turn on this section.

Leading authorities on Section 80AC

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax
138 Taxmann.com 571 · 2022 · High Court
78
citing judgments

The Centralized Processing Centre (CPC) can deny deductions claimed under Chapter VI-A, such as Section 80P, during the processing of a return under Section 143(1) if conditions for claiming such deductions, including filing the return by the due date as per Section 80AC, are not met.

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.

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.

Chirakkal Service Co- Operative Bank Ltd. v. CIT
111 Taxmann.com 49 · 2019 · Reported
45
citing judgments
Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT
146 Taxmann.com 468 · 2023 · ITAT
33
citing judgments

Adjustments under section 143(1)(a)(ii) cannot be made if the assessee's case is allowable on facts. The Assessing Officer or CPC cannot exercise powers under section 143(1) to make adjustments contrary to the facts allowable to the assessee, even when considering amended sections like 80AC.

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.

Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT
152 Taxmann.com 347 · 2023 · High Court
31
citing judgments
Gopal and Sons (HUF) v. Commissioner of Income-tax, Kolkata-XI
77 Taxmann.com 71 · 2017 · Supreme Court
31
citing judgments

Section 2(22)(e) of the Income Tax Act applies if a shareholder has a substantial interest in a company that receives a loan, making the loan amount a deemed dividend.

CIT v. Impact Containers Pvt. Ltd.
367 ITR 346 · 2014 · High Court
27
citing judgments

Section 2(22)(e) cannot be applied where the assessee is not a shareholder of the lending company, as its purpose is to prevent tax avoidance by distributing company profits as loans to shareholders.

Judgments on Section 80AC

AMRAPAR SEVA SAHKARI MANDLI LTD,AMRAPAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

ITA 324/RJT/2025[2018-19]Status: DisposedITAT Rajkot17 Apr 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 324/Rjt/2025 Assessment Year: (2018-19) Amrapar Seva Sahkari Mandali Ltd. Vs. The Principal Commissioner Of C/O., Sarda & Sarda, Sakar, 1St Floor, Income Tax – 1, Dr. Radha Krishna Road, Opp. Aayakar Bhavan, Race Course Rajkumar Collage, Rajkot - 360001 Ring Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa0819N (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar : Shri Sanjay Punglia, Ld. Cit(Dr) Respondent By Date Of Hearing : 18/03/2026 : 17/04/2026 Date Of Pronouncement

For Appellant: Shri Vimal Desai, Ld. AR
Section 139(1)Section 147Section 148Section 263Section 80ASection 80PSection 80P(2)(d)

PANDAVESWAR COLLIERY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED,DURGAPUR vs. ITO, WARD-2(4), DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

ITA 3023/KOL/2025[2019-2020]Status: DisposedITAT Kolkata17 Apr 2026AY 2019-2020

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 154Section 234Section 250Section 80ASection 80PSection 97

THE VASUDHA CREDIT AND SUPPLY CO. OP. SOCIETY LIMITED,GANDHINAGAR vs. THE ITO, WARD-4, GANDHINAGAR

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

ITA 2474/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad13 Apr 2026AY 2017-18

Bench: Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 139Section 142(1)Section 80ASection 80A(5)Section 80PSection 80P(2)

SHRI NAVDA MAHILA DOODH UTPADAK SAHKARI MANDLI LIMITED,JUNAGADH vs. THE ITO WARD-1, JUNAGADH, JUNAGADH

In the result, appeal filed by the assessee, in ITA No

ITA 617/RJT/2025[2018-19]Status: DisposedITAT Rajkot10 Apr 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपील सं./ Ita No. 604/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Income Tax Officer, Shri Navda Mahila Doodh Utpadak Bhutnath Chambers College Sahkari Mandali Limited, Road, Junagadh, Co. Popatbhai P Bharai, At. Navda, Tal. Vs. Gujarat-362001 Vanthali, Junagadh, Gujarat – 362610 Pan/Gir No.: Aatas6002N (Assessee) (Respondent) & आयकरअपील सं./ Ita No. 617/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Shri Navda Mahila Doodh Utpadak Income Tax Officer, Bhutnath Chambers College Sahkari Mandali Limited, Co. Popatbhai P Bharai, At. Navda, Tal. Road, Junagadh, Vs. Vanthali, Junagadh, Gujarat - 362610 Gujarat-362001 Pan/Gir No.: Aatas6002N (Assessee) (Respondent)

For Appellant: Shri D. M. Rindani & Ms. Devina Patel, ARsFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 147Section 250Section 69ASection 80P

INCOME TAX OFFICER, JUNAGADH vs. SHRI NAVDA MAHILA DOODH UTPADAK SAHKARI MANDLI LIMITED, VANTHALI JUNAGADH GUJARAT

In the result, appeal filed by the assessee, in ITA No

ITA 604/RJT/2025[2018]Status: DisposedITAT Rajkot10 Apr 2026

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपील सं./ Ita No. 604/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Income Tax Officer, Shri Navda Mahila Doodh Utpadak Bhutnath Chambers College Sahkari Mandali Limited, Road, Junagadh, Co. Popatbhai P Bharai, At. Navda, Tal. Vs. Gujarat-362001 Vanthali, Junagadh, Gujarat – 362610 Pan/Gir No.: Aatas6002N (Assessee) (Respondent) & आयकरअपील सं./ Ita No. 617/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Shri Navda Mahila Doodh Utpadak Income Tax Officer, Bhutnath Chambers College Sahkari Mandali Limited, Co. Popatbhai P Bharai, At. Navda, Tal. Road, Junagadh, Vs. Vanthali, Junagadh, Gujarat - 362610 Gujarat-362001 Pan/Gir No.: Aatas6002N (Assessee) (Respondent)

For Appellant: Shri D. M. Rindani & Ms. Devina Patel, ARsFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 147Section 250Section 69ASection 80P

CHILLAKURU PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED NO V 529,PELLAKUR vs. INCOME TAX OFFICER, WARD-1, GUDUR

In the result, appeal of the Assessee is dismissed

ITA 1522/HYD/2025[2018-19]Status: HeardITAT Hyderabad10 Apr 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1522/Hyd/2025 Assessment Year 2018-2019 Chillakuru Primary The Income Tax Officer, Agricultural Ward-1, Gudur. Cooperative Society Vs. Pin – 524 101. Limited No.529, State Of Andhra Pellakur. Pradesh. Pin – 524 129. Tirupati. Pan Aabac1880A (Appellant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Sri Karthik Manickam, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07.04.2026 घोषणा की तारीख/Pronouncement: 10.04.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Karthik Manickam, Sr. AR
Section 119(2)(b)Section 139(1)Section 139(4)Section 148Section 80ASection 80P

LUNAWAT COMPLEX PHASE 2 SAHAKARI GRUHARACHANA SANSTHA MARYA,PUNE vs. ACIT, CIRCLE 2, PUNE

In the result Appeal of the Assessee is Dismissed

ITA 85/PUN/2026[2024-25]Status: DisposedITAT Pune30 Mar 2026AY 2024-25
Section 139Section 139(1)Section 143(1)Section 250Section 80Section 80ASection 80P

DCM SHRIRAM INDUSTRIS LTD,NEW DELHI vs. DCIT CIRCLE-7(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

VIVIDODDESH PRATHAMIKA GRAMEENA KRUSHI SAHAKAR SANGHA NIYAMIT HIRUR ,HAVERI vs. INCOME TAX OFFICER, WARD-1, HAVERI

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

ITA 2197/BANG/2025[2022-23]Status: DisposedITAT Bangalore17 Mar 2026AY 2022-23

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

For Appellant: Shri Shambhu Kulkarni, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 139(1)Section 143(1)Section 250Section 80ASection 80P

SHRI DHANALAXMI URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, BELAGAVI

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

ITA 68/PAN/2026[2015-2016]Status: DisposedITAT Panaji16 Mar 2026AY 2015-2016

Bench: Shri Pavan Kumar Gadalei T A. Nos. 68/Pan/2026 (A.Y.2015-16) Shri Dhanalaxmi Urban Vs I T O, Cooperative Credit Society National E Assessment . Limited, Centre, 1574, Jain Peth, Athani, Delhi Belgaum-591304, Karnataka. Pan .No.Aaabs3373G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Chetan Chougle.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 12.03.2026 घोषणा की तारीख/Date Of Pronouncement 16.03.2026 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Thenfac/Cit(A) Passed U/Sec147R.W.S144 & 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. 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 80A(5)Section 80P

C 2062 KAVERIPAKKAM PRIMARY AGRICULTURAL COOP CRDEIT SOCIETY,VELLORE vs. ITO, WARD-1, VELLORE, VELLORE

ITA 3998/CHNY/2025[2019-20]Status: DisposedITAT Chennai13 Mar 2026AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं. / Ita No.3998/Chny/2025 िनधा"रण वष" / Assessment Year: 2019-20 C 2062 Kaveripakkam Primary Vs Income-Tax Officer, Agricultural Coop Credit Society, Ward-1, No.2, Barracks 320, Theradi Street, Cross Street, Officers Kaveripakkam, Arakkonam, Lane, Vellore-632001. Vellore – 632505. Pan: Aahfc5813C Appellant/ Assessee Respondent /Revenue Assessee By Shri J. Saravanan – Advocate Revenue By Ms. R Anitha, Addl.Cit(Dr) Date Of Hearing 18/02/2026 Date Of Pronouncement 13/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : This Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2019-20 Dated 08.08.2025. The Assesseeraised The Following Grounds Of Appeal :

Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 148ASection 151ASection 250Section 69A

LOGICS POWERAMR PRIVATE LIMITED,DELHI vs. ASST DIRECTOR OF INCOME TAX, BENGALURU

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

ITA 6641/DEL/2025[2021-22]Status: DisposedITAT Delhi11 Mar 2026AY 2021-22

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2021-22 Logics Poweramr Private Vs. Asstt. Director Of Income Limited Tax, 1St Floor, Prestige Alpha No. 7, Sarswati Bhawan 1/4 Lalita Park, Laxmi Nagar 48/1, 48/2, East Delhi Laxmi Nagar Beratenaagrahara Begur, Delhi-110092 Hosur Rd. Uttarahalli Hobli, Pan No.Aadcl3204D Bangalore-560100 (Appellant) (Respondent)

Section 115JSection 143(1)Section 143(1)(a)Section 80I

VEERAKERALAM PACB,COIMBATORE vs. ITO, NCW 4(1) , COIMBATORE

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

ITA 3291/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Mar 2026AY 2019-20

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No. 3291/Chny/2025 "नधा#रण वष# /Assessment Year: 2019-20

For Respondent: 11.02.2026
Section 10ASection 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

MM 289 THONDAMANGINAM PRIMARY AGRI CO-OP CREDIT SOCIETY,KARUR vs. INCOME TAX OFICER, KARUR

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

ITA 2880/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Mar 2026AY 2020-21

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.2880/Chny/2025 िनधा#रण वष# /Assessment Year: 2020-21

For Appellant: NoneFor Respondent: Ms. R. Anitha, Addl. CIT
Section 139(1)Section 148Section 250Section 80ASection 80PSection 80P(2)(d)

TNSPL S2 KAYATHAR PACS,TUTICORIN vs. ITO, WARD-2,, TUTICORIN

The appeal of the assessee is allowed for statistical purposes

ITA 3674/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Feb 2026AY 2019-20

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3674/Chny/2025 िनधा%रण वष% /Assessment Year: 2019-20

For Appellant: Mr. N Arjun Raj, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT
Section 139(1)Section 148Section 250Section 80ASection 80P

THE TRIPLICANE COOP CREDIT SOCIETY LTD.,CHENNAI vs. ITO, WARD-9(1), CHENNAI

ITA 2993/CHNY/2025[2021-22]Status: DisposedITAT Chennai17 Feb 2026AY 2021-22

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2992&2993/Chny/2025 िनधा"रण वष" /Assessment Year: 2020-21 & 2021-22

For Appellant: Mr. B. Suresh, C.A ""For Respondent: Ms. R. Anitha, Addl. CIT
Section 139(1)Section 148Section 250Section 80ASection 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

THE TRIPLICANE COOP CREDIT SOCIETY LTD.,CHENNAI vs. ITO, WARD-9(1), CHENNAI

ITA 2992/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2992&2993/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 & 2021-22 The Triplicane Cooperative Credit Society Ltd., Old No.35, New No.73, Bharathi Salai, Triplicane, Chennai - 600 005. Pan: Aaaвт 2681E (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से /Respondent By सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख /Date Of Pronouncement The Income Tax Officer, Vs. Ward-9(1), Chennai. (प्रत्यर्थी/Respondent) Mr. B. Suresh, C.A Ms. R. Anitha, Addl. Cit 12.02.2026 17.02.2026 Per Padmavathy.S, A.M: आदेश / Order These Appeals By The Assessee Are Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi, (In Short "Cit(A)") Passed U/S. 250 Of The Income Tax Act, 1961 (In Short "The Act") Both Dated 13.08.2025 For Assessment Year (Ay) 2020-21 & 2021-22. The Common Issue Contended In Both These Appeals Pertain To The Denial Of Deduction U/S.80P(2)(D) For The Interest Received From Chennai Central Cooperative Bank Ltd.

Section 139(1)Section 148Section 250Section 80ASection 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

RNS POWER LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, WARD-5(1)(1), BENGALURU

In the result appeal filed by the assessee is allowed

ITA 1421/BANG/2025[2020-21]Status: DisposedITAT Bangalore17 Feb 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Prasanna Urala, AdvocateFor Respondent: Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru
Section 115JSection 119Section 139Section 143Section 270ASection 80

SAHAKAR BHUSHAN VASANT SARVA SEVA SAHAKARI SOCIETY LTD,SANGLI vs. ITO WARD-1, SANGLI, SANGLI

ITA 350/PUN/2025[2022-23]Status: DisposedITAT Pune16 Feb 2026AY 2022-23

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.350/Pun/2025 Assessment Year : 2022-23 Sahakar Bhushan Vasant Sarva Vs. Income Tax Officer, Seva Sahakari Society Ltd., Ward-1, Sangli Shinde Chowk, Mhaisal, Vijay Nagar, Mhaisal S.O., Sangli – 416409, Maharashtra Pan : Aaaav2175L Appellant Respondent

For Appellant: Smt. Deepa KhareFor Respondent: (Through Virtual)
Section 119(2)(b)Section 143(1)(a)Section 250Section 80ASection 80P

SS58SLMDTGOV HRSECSCHOOL STAFF COOP THRIFT AND CREDIT SOCIETY LIMITED,SALEM vs. ITO, WARD-1(1), SALEM, SALEM

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

ITA 2984/CHNY/2025[2019-20]Status: DisposedITAT Chennai16 Feb 2026AY 2019-20

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2984/Chny/2025 िनधा"रण वष" /Assessment Year: 2019-20

For Appellant: Mr. P.M. Kathir, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 119(2)Section 139(1)Section 147Section 148Section 148ASection 250Section 80ASection 80P

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