Which cases are most cited on Section 80P?

Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283) — 1,283 citing judgments; Pr. CIT v. Totagars (395 ITR 611) — 1,074 citing judgments; Mavilayi Service Co-operative Bank Ltd. v. CIT (431 ITR 1) — 981 citing judgments; State Bank Of India v. CIT (389 ITR 578) — 817 citing judgments; Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society (392 ITR 74) — 762 citing judgments.

How many judgments are there on Section 80P?

BharatTax indexes 1,489 ITAT, High Court and Supreme Court judgments that turn on Section 80P of the Income Tax Act, 1961.

Section 80P of the Income Tax Act

The decision most relied on for Section 80P is Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283), cited in 1,283 of the 1,489 judgments on BharatTax that turn on this section.

Leading authorities on Section 80P

Totgars Co-operative Sale Society Ltd. v. ITO

322 ITR 283 · 2010 · Supreme Court

1,283

citing judgments

The interest income earned by a cooperative society from investing its surplus funds in fixed deposits with banks is not "derived from" its eligible business activities and is taxable as "income from other sources" under Section 56, thus not qualifying for deduction under Section 80P.

Pr. CIT v. Totagars

395 ITR 611 · 2017 · High Court

1,074

citing judgments

Interest income earned by a cooperative society from surplus deposits or investments held with a cooperative bank is not eligible for deduction under Section 80P(2)(d) of the Act.

Mavilayi Service Co-operative Bank Ltd. v. CIT

431 ITR 1 · 2021 · Supreme Court

981

citing judgments

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

State Bank Of India v. CIT

389 ITR 578 · 2016 · High Court

817

citing judgments

Income arising from a cooperative society's surplus funds invested in short-term deposits and securities is not attributable to the society's core activities and, therefore, is not eligible for exemption under Section 80P(2)(a)(i) of the Income-tax Act.

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society

392 ITR 74 · 2017 · High Court

762

citing judgments

Interest income earned by a cooperative society from its investments or surplus deposits with a cooperative bank is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

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.

Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO

230 Taxmann 309 · 2015 · High Court

527

citing judgments

A cooperative society is eligible for deduction under Section 80P(2)(a)(i) if it is engaged in cooperative activities. It also clarifies the allowability of deduction under Section 80P(2)(d) for interest income received from investments made in cooperative banks, after duly considering the Supreme Court's decision in Totgars Co-operative Sale Society Ltd.

Totgar's Co-operative Sale Society Ltd. v. ITO

188 Taxmann 282 · 2010 · Supreme Court

486

citing judgments

Interest income earned by a co-operative society from investments, particularly with co-operative banks, is not eligible for deduction under Section 80P as it is not attributable to the core business activities of the society and constitutes "other income", not "profits and gains of business".

Citizen Co-operative Society Ltd. v. ACIT

397 ITR 1 · 2017 · Supreme Court

468

citing judgments

A co-operative credit society engaged in banking business with the general public, accepting deposits from non-members and advancing loans to non-members, is treated as a co-operative bank. Such a society falls under the exclusionary clause of Section 80P(4) and is not eligible for deduction under Section 80P(2)(a)(i).

Pr. CIT v. Totagars Co-operative Sales Society

83 Taxmann.com 140 · 2017 · High Court

302

citing judgments

Interest income earned by a co-operative society from deposits or investments made in a co-operative bank is not eligible for deduction under Section 80P(2)(d) of the Income Tax Act, 1961, in view of Section 80P(4).

Judgments on Section 80P

RATANVAV JUTH VIVIDH KARYAKARI SAHAKARI MANDALI LIMITED,BHAVNAGAR, GUJARAT vs. ITO WARD 1(8) BHAVNAGAR, BHAVNAGAR, GUJARAT

In the result, the appeal of the assessee is allowed

ITA 105/AHD/2026[2018-19]Status: DisposedITAT Ahmedabad21 Apr 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2018-19

Section 139(1)Section 147Section 148Section 148ASection 80PSection 80P(2)(a)Section 80P(2)(d)

SHRI BHAKTINAGAR CO OP HOUSING SOCIETY LTD,RAJKOT vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result the appeal of the assessee is dismissed in limine

ITA 18/RJT/2026[2014-15]Status: DisposedITAT Rajkot17 Apr 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Abhimanyu Singh Yadav. Ld. Sr. DR

Section 143(3)Section 250Section 263

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)

SHIROL PANCHAYAT SAMITT KARMCHARI SAHAKARI PATSANSTHA MARYADIT SHIROL,KOLHAPUR vs. ITO WARD-1, ICHALKARANJI

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

ITA 2765/PUN/2025[2015-16]Status: DisposedITAT Pune17 Apr 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2765/Pun/2025 Assessment Year : 2015-16 Shirol Panchayat Samitti Vs. Income Tax Officer, Karmchari Sahakari Ward 1, Ichalkaranji Patsanstha Maryadit Shirol 1 Near Panchayat Samiti Shirol, Kolhapur-416103 Maharashtra Pan:Aahas3871M Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ambarnath Khule

Section 143(1)Section 143(1)(a)Section 80P

ROYAL PALMS RESIDENCY COOPERATIVE HOUSING SOCIETY LIMITED,KOPROLI, PANVEL vs. CENTRALISED PROCESSING CENTRE/INCOME TAX OFFICER, WARD 5 PANVEL, PANVEL

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

ITA 2616/PUN/2025[2016-17]Status: DisposedITAT Pune17 Apr 2026AY 2016-17

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2616/Pun/2025 Assessment Year : 2016-17 Royal Palms Residency Vs. Central Processing Co-Operative Housing Society Centre/ Limited, Income Tax Officer, Survey No. 7/6A 7/6B Ward 5, Panvel Matheran Road, Koproli, Panvel-410706, Maharashtra Pan: Aacar1399A Appellant Respondent

For Appellant: Shri Rajesh AthavaleFor Respondent: Shri Ambarnath Khule

Section 143(1)Section 143(1)(a)Section 80P

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

SHREE GANESH PLAZA II CHS LTD,KHANDA COLONY vs. INCOME TAX OFFICER,WARD 4, PANVEL

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

ITA 403/PUN/2026[2020-21]Status: DisposedITAT Pune17 Apr 2026AY 2020-21

Bench: Shri Manish Borad & Shri Pavan Kumar Gadale Judicialmember I T A. No.403/Pun/2026 (A.Y.2020-21) Vs Shree Ganeshplazaii Chs Ltd. I.T.O. Ward- 4, Plot No.2/3/4, Sector 1, Trifred Tower, Panvel, Raigarh -410206, Opp:Khanda Colony, Maharashtra. Panvel-410206, Maharashtra. Pan.No.Abhas2779P (अपीलार्/Appellant) (प्र्/Respondent)

Section 144

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

For Appellant: Shri D. M. Rindani & Ms. Devina Patel, ARsFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR

Section 147Section 250Section 69ASection 80P

JAI DEVGIRI NAGRI SAHAKARI PATHSANSHTHA M.,AURANGABAD vs. INCOME TAX OFFICER WARD 1(1), AURANGABAD

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

ITA 2294/PUN/2025[2020-2021]Status: DisposedITAT Pune10 Apr 2026AY 2020-2021

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Jai Devgiri Nagri Sahakari Pathsanstha Ito, Ward-1(1), Maryadit Aurangabad B-1-367, Trimurti Niwas, Near Cidco Vs. Police Station, N-7, Cidco Chh. Sambhajinagar (Aurangabad) – 431003 Pan: Aacaj6513E (Appellant) (Respondent) Assessee By : Shri Ramesh N Thete (Virtually) Department By : Shri Mukul Kulkarni (Virtually) Date Of Hearing : 07-04-2026 Date Of Pronouncement : 10-04-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Ramesh N Thete (virtually)For Respondent: Shri Mukul Kulkarni (virtually)

Section 143(2)Section 143(3)Section 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

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)

THE JAND CO-OPERATIVE P.S LTD,LUDHIANA vs. INCOME TAX OFFICER, JARGON

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

ITA 1075/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh06 Apr 2026AY 2019-20

Bench: Shri Laliet Kumarआयकर अपील सं./ Ita Nos. 1073 & 1075/Chd/2025 "नधा"रण वष" / Assessment Year : 2018-19 & 2019-20 The Jand Cooperative P S Ltd., Ito, बना Village Jand Barundi Ward 2, Bo Ludhiana, Jagraon, म Punjab Vs. "थायी लेखा सं./Pan No: Aaabt1846P अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) Assessee By : Sh. Tejinder Joshi, Advocate L(Virtual Mode) Revenue By : Dr. Ranjit Kaur, Addl. Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 24.03.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 06.04.2026 आदेश/Order These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Ld. Commissioner Of Income Tax (Appeals), Ranchi, Both Dated 23.06.2025 & 24.06.2025 Respectively, Pertaining To Assessment Years 2018–19 & 2019–20, Arising Out Of Intimation Issued Under Section 143(1) Of The Income Tax Act, 1961 (In Short ‘The Act’). Since The Issue Involved In Both The Appeals Is Identical, The 2 1073 & 1075-Chd-2025 Same Were Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience.

For Appellant: Sh. Tejinder Joshi, Advocate l(Virtual Mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT DR

Section 139(5)Section 143(1)Section 143(1)(a)Section 154Section 80PSection 80P(2)Section 80P(2)(f)

THE JAND MILK CO-OPERATIVE P.S. LTD,VILLAGE JAND BARUNDI BO LUDHIANA vs. INCOME TAX OFFICER WARD 2 , JAGRAON

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

ITA 1073/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh06 Apr 2026AY 2018-19

For Appellant: Sh. Tejinder Joshi, Advocate l(Virtual Mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT DR

Section 139(5)Section 143(1)Section 143(1)(a)Section 154Section 80PSection 80P(2)Section 80P(2)(f)

M/S EDLECO EDEN PARK APARTMENTS OWNERS WELFARE & MAINTENANCE ASSOCIATION,LUCKNOW vs. THE INCOME TAX OFFICER, WARD-3(5), LUCKNOW

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

ITA 800/LKW/2025[2017-18]Status: DisposedITAT Lucknow30 Mar 2026AY 2017-18

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

INCOME TAX OFFICER, DHAR vs. JILA SAHKARI KENDRIYA BANK MARYADIT, JHABUA

Appeal is allowed for statistical purpose

ITA 479/IND/2024[2015-16]Status: DisposedITAT Indore27 Mar 2026AY 2015-16

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2015-16 Ito, Jila Sahkari Kendriya Bank Dhar Maryadit, बनाम/ Jhabua Vs. (Revenue/Appellant) (Assessee/Respondent) Pan: Aacfj4887C Assessee By Shri Kunal Agrawal & Shri Harsh Choukse, Ar Revenue By Shri Anup Singh, Cit-Dr Date Of Hearing 26.03.2026 Date Of Pronouncement 27.03.2026

Section 143(3)Section 263Section 36(1)(viia)Section 80P