Section 80P(2)(a) of the Income Tax Act

The decision most relied on for Section 80P(2)(a) is Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. v. Income-tax Officer (158 Taxmann.com 322), cited in 23 of the 88 judgments on BharatTax that turn on this section.

Leading authorities on Section 80P(2)(a)

Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. v. Income-tax Officer
158 Taxmann.com 322 · 2024 · ITAT
23
citing judgments

Interest income earned by a cooperative society on deposits made out of surplus funds with cooperative and scheduled banks qualifies for deduction under both section 80P(2)(a)(i) and section 80P(2)(d) of the Income-tax Act.

Judgments on Section 80P(2)(a)

INCOME TAX OFFICER WARD-2 AHMEDNAGAR, AHMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT, MALDAD

In the result, the appeal of the Revenue is dismissed

ITA 2247/PUN/2025[2022-23]Status: DisposedITAT Pune13 Feb 2026AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Madhan Thirmanpalli
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)

MAHAVEER NAGARI SAHAKARI PATPEDHI LIMITED,AMALNER vs. ITO WARD 1(4) JALGAON, JALGAON

In the result, appeal of the assessee is allowed

ITA 2228/PUN/2025[2016-17]Status: DisposedITAT Pune30 Jan 2026AY 2016-17

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

MAHAVEER NAGARI SAHAKARI PATPEDHI LIMITED,AMALNER vs. ITO WARD 1(4) JALGAON, JALGAON

In the result, appeal of the assessee is allowed

ITA 2227/PUN/2025[2015-16]Status: DisposedITAT Pune30 Jan 2026AY 2015-16
Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

WALWA PANCHAYAT SAMITTEE SALARY EARNERS SAHAKARI PATSANSTHA LTD,ISLAMPUR vs. ITO WARD 5, SANGLI, AAYKAR BHAVAN, SANGLI

In the result, appeal of the assessee is allowed

ITA 3064/PUN/2025[2021-22]Status: DisposedITAT Pune28 Jan 2026AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3064/Pun/2025 निर्धारण वषा / Assessment Year: 2021-22 Walwa Panchayat Samittee V The Income Tax Officer, Salarayearners Sahakari S Ward-5, Sangli. Patsanstha Ltd., Urun Islampur, Sangli – 415409. Pan: Aaaaw0459L Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 27/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(a)

INCOME TAX OFFICER WARD 1 SATARA, SATARA vs. KARAD PATAN TALUKA PRATHMIK SHIKSHAK SAHAKARI SOCIETY LIMITEDTY , KARAD

In the result, Revenue’s Appeal is dismissed

ITA 2289/PUN/2025[2020]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2289/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Income Tax Officer, V Karad Patan Taluka Prathmik Ward-1, Satara. S Shikshak Sahakari Society Limited, 190 B Shaniwar Peth, Opp.Shivneri Lodge, Karad, Satara – 415110 Pan: Aaaak0559R Appellant / Assessee Respondent / Revenue Assessee By Shri Satish U Nade Revenue By Smt Neha Thakur (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 21.08.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The I.T .Act, 1961 Dated

Section 143(3)Section 144BSection 250Section 56Section 57Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

INCOME TAX OFFICER WARD-2, AHMEDNAGAR, AHAMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARIPATSANSTHA MARYADIT, , MALDAD

In the result, Revenue’s Appeal is dismissed

ITA 2271/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2270 & 2271/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. S Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. Pan: Aabak1395E Appellant/ Revenue Respondent /Assessee Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018- 19Dated 01.07.2025 Emanating From The Assessment Order Dated 30.03.2021 Under Section 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income

Section 143(3)Section 250Section 270ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

EVERARD TOWERS COOPERATIVE HOUSING SOCIETY LIMITED,EVERARD TOWER CHS LTD vs. WARD 41(1)(2), MUMBAI, KAUTILYA BHAVAN

In the result, the grounds of appeal raised by assessee are allowed

ITA 7341/MUM/2025[2020-21]Status: DisposedITAT Mumbai21 Jan 2026AY 2020-21

Bench: Shri Pawan Singh(Physical Hearing) The Everard Tower Co-Operative Housing Ito,Ward-41(1)(2), Mumbai Society Limited Vs Kautilyabhavan, Bandrakurla B-1007, Everard Tower Chs Ltd. Complex, Bandra (East), Eastern Express Highway, Sion (East), Mumbai – 400051. Mumbai – 400022. [Pan No. Aaaae2800M] Appellant / Assessee Respondent / Revenue

Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

BANGANGA NAGARI SAHAKARI PAT SANSTHA MARYADIT OJHAR (MIG),NASHIK vs. THE INCOME TAX OFFICER, WARD -1(1), NASHIK., NASHIK

In the result, appeal of the assessee is allowed

ITA 1789/PUN/2025[2018-19]Status: DisposedITAT Pune20 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1788 & 1789/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. Pan: Aaajb0550G Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanjeev Muttha – Virtual Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 20/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2022-23 Dated 22.05.2025 Emanating From The Assessment Order Dated 18.03.2024 Under Section 143(3) R.W.S. 144B Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income Tax Act, 1961

Section 143Section 143(3)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

THERMAL ENGINEERS CO-OP CREDIT SOCIETY,PUNE vs. INCOME TAX OFFICER WARD 1(5), PUNE

In the result, appeal of the assessee is allowed

ITA 2801/PUN/2025[2018-19]Status: DisposedITAT Pune08 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2801/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Thermal Engineers Co-Op V The Income Tax Credit Society, S Officer, 1, Shop No.03, Market Ward-1(5), Aurangabad. Building, T.P.S. Colony, Parli Vaijnath, Maharashtra – 431520 Pan: Aabat3151F Appellant/ Assessee Respondent / Revenue Assessee By Shri Prateek Jha Revenue By Shri Madhukar Anand – Jcit (Through Virtual) Date Of Hearing 06/01/2026 Date Of Pronouncement 08/01/2026 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(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 31.10.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 143(3A) & 143(3B) Of The Act

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

INCOME TAX OFFICER, MURSHIDABAD vs. CHUNAKHALI SAMABAY KRISHI UNNAYAN SAMITI LIMITED, MURSHIDABAD

ITA 803/KOL/2025[2018-19]Status: DisposedITAT Kolkata31 Dec 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 148ASection 250

GMEDAPADU PACS,GMEDAPADU vs. ITO, WARD-1, KAKINADA

ITA 574/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.574/Viz/2025 ("नधा"रण वष"/Assessment Year: 2020-21) G Medapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri Kss Sarma, Ca राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 16/10/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

For Appellant: Sri KSS Sarma, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

SAR SENAPATI UMABAI DABHADE NAGARI SAHAKARI PATSANSTA MARYADIT,PUNE vs. PCIT-3, PUNE

In the result, the appeal of the assessee is allowed

ITA 908/PUN/2025[2020-21]Status: DisposedITAT Pune31 Oct 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanjay S. SuryawanshiFor Respondent: Shri Amit Bobde
Section 143(1)Section 143(2)Section 143(3)Section 263Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

KOLLAM DISTRICT POLICE DEPARTMENT EMPLOYEES CO-OPERATIVE SOCIETY,KOLLAM vs. ITO, WARD-2, KOLLAM

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

ITA 639/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2017-18 Kollam District Police Department .......... Appellant Employees Co-Operative Society Lt No Q 1179, Near S P Office, Kollam-691001 [Pan: Aacak5573H] Vs. Assessment Unit, Income Tax Department ......... Respondent Assessee By: Shri Surendranath Rao, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Assessment Year: 2013-14 Porkulam Service Co-Op. Bank Ltd. .......... Appellant (Via) Pazhanji, Thalappilly, Thrissur- 680542 [Pan: Aaaap4486A] Vs. The Income Tax Officer, W-1& Tps ......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 29.10.2025 Date Of Pronouncement: 30.10.2025 Kollam District Police Deptt. Employees Co.Op. Society & Porkulam Scb O R D E R Per: Anikesh Banerjee, Jm The Instant Appeal Of Both The Assessee Was Filed Against The Order Of The Learned National Faceless Appeal Centre, Delhi [For Brevity, ‘Ld. Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, The Act’) For Assessment Year 2017-18, Date Of Order 10/07/2025 For Petitioner-1 & For Assessment Year 2013-14, Date Of Order 25/06/2025 For Petitioner-2.The Impugned Orders Were Emanated From The Order Of The Assessment Unit, Income Tax Department (In Short, ‘Ld. Ao’) Order Passed Under Section 271B Of The Act, Date Of Order 12/07/2023 For Ay Petritioner-1 &19/09/2022 For Petitioner-2. 2. Both The Appeals Have Common Issue & Common Fact. So, We Proceed To Dispose Off By Common Order. Ita No. 639/Coch/2025 Is Taken As Lead Case.

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 250Section 271BSection 44ASection 80P(2)(a)

PORKULAM SERVICE CO-OP.BANK LTD,THALAPPILLY vs. INCOMETAX OFFICER, GURUVAYOOR

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

ITA 605/COCH/2025[2013-14]Status: DisposedITAT Cochin30 Oct 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2017-18 Kollam District Police Department .......... Appellant Employees Co-Operative Society Lt No Q 1179, Near S P Office, Kollam-691001 [Pan: Aacak5573H] Vs. Assessment Unit, Income Tax Department ......... Respondent Assessee By: Shri Surendranath Rao, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Assessment Year: 2013-14 Porkulam Service Co-Op. Bank Ltd. .......... Appellant (Via) Pazhanji, Thalappilly, Thrissur- 680542 [Pan: Aaaap4486A] Vs. The Income Tax Officer, W-1& Tps ......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 29.10.2025 Date Of Pronouncement: 30.10.2025 Kollam District Police Deptt. Employees Co.Op. Society & Porkulam Scb O R D E R Per: Anikesh Banerjee, Jm The Instant Appeal Of Both The Assessee Was Filed Against The Order Of The Learned National Faceless Appeal Centre, Delhi [For Brevity, ‘Ld. Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, The Act’) For Assessment Year 2017-18, Date Of Order 10/07/2025 For Petitioner-1 & For Assessment Year 2013-14, Date Of Order 25/06/2025 For Petitioner-2.The Impugned Orders Were Emanated From The Order Of The Assessment Unit, Income Tax Department (In Short, ‘Ld. Ao’) Order Passed Under Section 271B Of The Act, Date Of Order 12/07/2023 For Ay Petritioner-1 &19/09/2022 For Petitioner-2. 2. Both The Appeals Have Common Issue & Common Fact. So, We Proceed To Dispose Off By Common Order. Ita No. 639/Coch/2025 Is Taken As Lead Case.

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 250Section 271BSection 44ASection 80P(2)(a)

THE KOLKKALAM SERVICE COOPERATIVE BANK LIMITED,MALAPPURAM vs. INCOME TAX OFFICER, WARD 1 & TPS , TIRUR, MALAPPURAM

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

ITA 650/COCH/2025[2017-18]Status: DisposedITAT Cochin29 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2017-18 The Kolkkalam Service Co-Op. Bank Ltd. .......... Appellant Chengannur P.O., Malappuram 676503 [Pan: Aabat8320L] Vs. The Income Tax Officer, Ward-1 &Tps, Tirur ......... Respondent Assessee By: Shri Amaljith, P.J., Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

For Appellant: Shri Amaljith, P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 250Section 271BSection 44ASection 80P(2)(a)

ANANTHAVOOR SERVICE COOPERATIVE BANK LTD,MALAPPURAM vs. INCOME TAX OFFICER, WARD 1 & TPS, TIRUR, MALAPPURAM

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

ITA 593/COCH/2025[2017-18]Status: DisposedITAT Cochin29 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2017-18 Ananthavoor Service Co-Op. Bank Ltd. .......... Appellant 13/707, Ananthavoor P.O., Malappuram 676301 [Pan: Aadaa0368F] Vs. The Income Tax Officer, Ward 1 & Tps, Tirur ......... Respondent Assessee By: Shri Amaljith P.J., Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 2Section 250Section 271BSection 44ASection 80P(2)(a)

THE WEST GODAVARI DISTRICT CO OP MARKETING SOCIETY LTD ,ELURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISAKHAPATNAM

ITA 356/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam27 Oct 2025AY 2020-21

Bench: Shri Balakrishnan Sshri Sandeep Singh Karhailthe West Godavari District Co-Op. Marketing Society Ltd., Eluru, 25-55, Opposite To Fire Station N.R. Pet Eluru - 534006 ............... Appellant Pan: Aaaat7717Q V/S Principal Commissioner Of Income Tax, Pcit, Visakhapatnam - 1 ……………… Respondent

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri M.N. Murthy Naik, CIT (DR)
Section 143(3)Section 144BSection 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

THE VISHWAS CO OP CREDIT SOCIETY LIMITED,BIJAPUR vs. INCOME TAX OFFICER, WARD-1 & TPS, BIJAPUR

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

ITA 2367/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Oct 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Varun Bhat, CAFor Respondent: Shri Thamba Mahendra, JCIT-DR
Section 115BSection 143(2)Section 194ASection 234ASection 40Section 68Section 80P(2)(a)

SHREE LAXMI NAGARI SAHAKARI PATSANSTHA MARYADIT,JALGAON vs. ITO, WARD 1(4), JALGAON, JALGAON

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

ITA 1122/PUN/2025[2020-21]Status: DisposedITAT Pune23 Sept 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Amit Bobde
Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

THE RATNAKAR BANK EMPLOYEES CO OP CREDIT SOCIETY LTD KOLHAPUR,KOLHAPUR vs. INCOME TAX OFFICER, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 1725/PUN/2025[2022-23]Status: DisposedITAT Pune19 Sept 2025AY 2022-23

Bench: Or At The Time Of Hearing.”

Section 142(1)Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(D)Section 80P(2)(a)

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