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

The decision most relied on for Section 80P(2)(a)(iii) is Gramin Sewa Sahakari Samiti Maryadit v. Income Tax Officer (138 Taxmann.com 476), cited in 21 of the 37 judgments on BharatTax that turn on this section.

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

Gramin Sewa Sahakari Samiti Maryadit v. Income Tax Officer
138 Taxmann.com 476 · 2022 · ITAT
21
citing judgments
CIT v. Krishak Sahkari Ganna Samiti Limited
258 ITR 594 · 2002 · High Court
13
citing judgments
CIT vs. Krishak Sahkari Ganna Samiti Limited 258 ITR 594 (Alld)and CIT v. Cooperative Cane Development Union Limited
118 ITR 770 · 1979 · High Court
12
citing judgments
2058, Saravanampatti Primary Agricultural Co-Operative Credit Societies Ltd. v. Income Tax Officer
426 ITR 251 · High Court
6
citing judgments
CIT v. Shahabad Cooperative Sugar Mills Ltd.
315 ITR 351 · 2009 · High Court
4
citing judgments

Judgments on Section 80P(2)(a)(iii)

GUJARAT STATE COOPERATIVE COTTON FEDERATION LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD -1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 538/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2018-19

For Appellant: Shri Manish J. Shah &For Respondent: Shri Sher Singh, CIT-D.R
Section 139(1)Section 143Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

SEWA SAHAKARI SAMITI LATABOD,LATABOD vs. INCOME TAX OFFICER, RISALI

In the result, appeal of the assessee is allowed

ITA 5/RPR/2026[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.5/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 Sewa Sahakari Samiti Latabod K-6, Anupam Nagar, Raipur (C.G.) Pan: Aahas1552M

For Appellant: Shri Vinit Kumar Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 80Section 80PSection 80P(2)(a)

SAHKARI GANNA VIKAS SAMITI LIMITED RUPAPUR,HARDOI vs. THE INCOME TAX DEPARTMENT/NFAC, ACIT, SITAPUR

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

ITA 663/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jan 2026AY 2018-19
For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Koushlendra Tiwari, CIT DR
Section 143(2)Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)

CO-OPERATIVE CANE DEVELOPMENT UNION LTD.,BAHRAICH vs. INCOME TAX OFFICER-1, BAHRAICH

In the result, all the three appeals are partly allowed

ITA 601/LKW/2025[2020-21]Status: DisposedITAT Lucknow30 Jan 2026AY 2020-21

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.599, 600 & 601/Lkw/2025 A.Ys. 2013-14, 2018-19 & 2020-21 Cooperative Cane Development Vs. Income Tax Officer-1, 423A, Union Ltd., Bahraich, C/O Vaishnavpuram, Huzoorpur Ayyubi Chambers, Raniganj, Road, Bahraich, Uttar Pradesh Lakhimpur Kheri-262701, U.P. 271801 Pan: Aaaac8503F (Appellant) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 21.01.2026 Date Of Pronouncement: 30.01.2026 O R D E R Per Bench These Three Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac On 25.06.2025 (For The Assessment Year 2013-14) & 26.06.2025 (For The Assessment Year 2018-19) & 4.07.2025 (For The Assessment Year 2020-21), Wherein The Ld. Cit(A) Has Partly Allowed The Appeals Of The Assessee Against The Various Orders Passed By The Ld. Ao Under Section 143(3) For The Assessment Years 2013-14, 2018-19 & 2020-21. The Grounds Of Appeal In The Aforesaid Three Appeals Are As Under:- A.Y. 2013-14 “(1) That The Authorities Below Erred On Facts & In Law In Not Allowing Deduction U/S 80P(2)(A)(Iii) & 80P(2)(I) Of I. T. Act On Interest Received On Investments Held With Banks In Form Of F.D.R.'S & Interest On Saving Bank Account Rs. 72,38,730/-. (2) That The Authorities Below Erred On Facts In Not Considering Investments In Deposits With Banks Has Been Made As Per Statutory Requirements & The Interest So Realized On Such Investments Shall Be Attributable To The Activity Of Providing Credit Facilities & Marketing Agriculture Produce. Cooperative Cane Development Union Ltd. A.Ys. 2013-14, 2018-19 & 2020-21

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 143(3)Section 80PSection 80P(2)(a)

CO-OPERATIVE CANE DEVELOPMENT UNION LTD.,BAHRAICH vs. INCOME TAX OFFICER-1, BAHRAICH

In the result, all the three appeals are partly allowed

ITA 600/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jan 2026AY 2018-19

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.599, 600 & 601/Lkw/2025 A.Ys. 2013-14, 2018-19 & 2020-21 Cooperative Cane Development Vs. Income Tax Officer-1, 423A, Union Ltd., Bahraich, C/O Vaishnavpuram, Huzoorpur Ayyubi Chambers, Raniganj, Road, Bahraich, Uttar Pradesh Lakhimpur Kheri-262701, U.P. 271801 Pan: Aaaac8503F (Appellant) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 21.01.2026 Date Of Pronouncement: 30.01.2026 O R D E R Per Bench These Three Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac On 25.06.2025 (For The Assessment Year 2013-14) & 26.06.2025 (For The Assessment Year 2018-19) & 4.07.2025 (For The Assessment Year 2020-21), Wherein The Ld. Cit(A) Has Partly Allowed The Appeals Of The Assessee Against The Various Orders Passed By The Ld. Ao Under Section 143(3) For The Assessment Years 2013-14, 2018-19 & 2020-21. The Grounds Of Appeal In The Aforesaid Three Appeals Are As Under:- A.Y. 2013-14 “(1) That The Authorities Below Erred On Facts & In Law In Not Allowing Deduction U/S 80P(2)(A)(Iii) & 80P(2)(I) Of I. T. Act On Interest Received On Investments Held With Banks In Form Of F.D.R.'S & Interest On Saving Bank Account Rs. 72,38,730/-. (2) That The Authorities Below Erred On Facts In Not Considering Investments In Deposits With Banks Has Been Made As Per Statutory Requirements & The Interest So Realized On Such Investments Shall Be Attributable To The Activity Of Providing Credit Facilities & Marketing Agriculture Produce. Cooperative Cane Development Union Ltd. A.Ys. 2013-14, 2018-19 & 2020-21

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 143(3)Section 80PSection 80P(2)(a)

CO-OPERATIVE CANE DEVELOPMENT UNION LTD.,BAHRAICH vs. INCOME TAX OFFICER-1, BAHRAICH

In the result, all the three appeals are partly allowed

ITA 599/LKW/2025[2013-14]Status: DisposedITAT Lucknow30 Jan 2026AY 2013-14

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.599, 600 & 601/Lkw/2025 A.Ys. 2013-14, 2018-19 & 2020-21 Cooperative Cane Development Vs. Income Tax Officer-1, 423A, Union Ltd., Bahraich, C/O Vaishnavpuram, Huzoorpur Ayyubi Chambers, Raniganj, Road, Bahraich, Uttar Pradesh Lakhimpur Kheri-262701, U.P. 271801 Pan: Aaaac8503F (Appellant) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 21.01.2026 Date Of Pronouncement: 30.01.2026 O R D E R Per Bench These Three Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac On 25.06.2025 (For The Assessment Year 2013-14) & 26.06.2025 (For The Assessment Year 2018-19) & 4.07.2025 (For The Assessment Year 2020-21), Wherein The Ld. Cit(A) Has Partly Allowed The Appeals Of The Assessee Against The Various Orders Passed By The Ld. Ao Under Section 143(3) For The Assessment Years 2013-14, 2018-19 & 2020-21. The Grounds Of Appeal In The Aforesaid Three Appeals Are As Under:- A.Y. 2013-14 “(1) That The Authorities Below Erred On Facts & In Law In Not Allowing Deduction U/S 80P(2)(A)(Iii) & 80P(2)(I) Of I. T. Act On Interest Received On Investments Held With Banks In Form Of F.D.R.'S & Interest On Saving Bank Account Rs. 72,38,730/-. (2) That The Authorities Below Erred On Facts In Not Considering Investments In Deposits With Banks Has Been Made As Per Statutory Requirements & The Interest So Realized On Such Investments Shall Be Attributable To The Activity Of Providing Credit Facilities & Marketing Agriculture Produce. Cooperative Cane Development Union Ltd. A.Ys. 2013-14, 2018-19 & 2020-21

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 143(3)Section 80PSection 80P(2)(a)

DISTRICT CO-OPERTIVE SUGAR CANE SUPPLY LTD. ,BAREILLY vs. ITO RANGE-1-1 , BAREILLY

In the result, the appeal of the assessee is allowed

ITA 617/LKW/2024[2020-21]Status: DisposedITAT Lucknow31 Dec 2025AY 2020-21

Bench: SHRI KUL BHARAT (Vice President)

For Appellant: Shri K. R. Rastogi, C.AFor Respondent: Shri Amit Kumar, Addl. CIT(DR)
Section 80PSection 80P(2)(a)

DEEPALAXMI NAGARI PATSANSTHA MARYADIT,SANGAMNAGAR vs. ITO WARD 2, AURANGABAD

ITA 2323/PUN/2024[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni
Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

GONIKOPPAL PRIMARY RURAL AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY LIMITED ,KODAGU vs. PR. COMMISSIONER OF INCOME TAX, BENGALURU-3, BENGALURU

In the result the appeal filed by the assessee is allowed

ITA 1072/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

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)

INCOME TAX OFFICER, WARD-1(2)(4), MEERUT vs. MALIYANA COOPERATIVE CANE DEVELOPEMENT UNION, GORAKHPUR

Appeal is dismissed

ITA 3706/DEL/2023[2018-19]Status: DisposedITAT Delhi29 Oct 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraasstt. Yr: 2018-19

Section 143(3)Section 57Section 80P(2)(a)

GOVERNMENT PRINTING PRESS EMPLOYEE CREDIT CO-OPERATIVE SOCIETY LTD,PUNE vs. ITO, WARD 7(1), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 793/PUN/2025[2019-2020]Status: DisposedITAT Pune30 Sept 2025AY 2019-2020

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.793/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Government Printing Press V The Income Tax Officer, Employee Credit Co-Operative S Ward-7(1), Pune. Society Limited, Yerawadakaragruh, Airport Road, Yerawada, Pune – 411006. Pan: Aabag2986P Appellant/ Assessee Respondent / Revenue Assessee By Mr.Sarvesh Khandelwal Revenue By Shri Ramnath P Murkunde Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal)-2, Visakhapatnamunder Section 250 Of The Income Tax Act, 1961 Dated 30.01.2025 Emanating From The Assessment Order Passed Under Section 143(1) Of The Act, Dated 02.12.2020 For Ay 2019-20.The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 143(1)Section 250Section 80(2)(f)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(b)Section 80P(2)(c)Section 80P(2)(d)

KOTAGIRI COOPERATIVE STORE,NILGIRIS vs. ITO, WARD-1, OOTY

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

ITA 1951/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Sept 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Ratnesh Nandan Sahayआयकर अपील सं./I.T.A. No.1951/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Kotagiri Cooperative Store, Vs. The Income Tax Officer, 1, Kotagiri Post , Kotagiri, Ward 1, The Nilgiris 643 217. Ooty. [Pan:Aaaak3367P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Ms. Sandhya Rani Kure, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.09.2025 घोषणा की तारीख /Date Of Pronouncement : 26.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 12.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19. 2. On Perusal Of The Assessment Order, We Note That The Assessing Officer Disallowed The Claim Of Deduction Under Section 80P(2)(A)(Iii) Of The Income Tax Act, 1961 [“Act” In Short] As Not Allowable As Per The 2

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Ms. Sandhya Rani Kure, JCIT
Section 143(3)Section 80P(2)(a)

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

ITA 295/LKW/2023[2015-16]Status: DisposedITAT Lucknow18 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

ITA 294/LKW/2023[2014-15]Status: DisposedITAT Lucknow18 Sept 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

VOODIMUDI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,KOTIPALLI vs. INCOME TAX OFFICER, RAJAHMUNDRY

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

ITA 369/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 369/Viz/2025 (A.Y. 2020-21) Voodimudi Primary Agricultural V. Income Tax Officer Cooperative Credit Society Limited Rajahmundry K. Gangavaram, Kotipalli-533306 Andhra Pradesh [Pan:Aaaav8292Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

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

SRIRAMPUR NITYANANDA SAMABAY KRISHI UNNAYAN SAMITY LTD.,TAMLUK, PURBA MEDNIPUR vs. I.T.O., WARD - 27(3),, HALDIA

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

ITA 496/KOL/2025[2017-2018]Status: DisposedITAT Kolkata25 Aug 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 144Section 250Section 80PSection 80P(2)(a)

MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 91/SRT/2025[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

THE LADWA CO-OP MARKETING CUM PROCESSING SOCIETY LTD ,HARYANA vs. INCOME TAX OFFICER, WARD-1, KURUKSHETRA

The appeal stand allowed

ITA 814/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh10 Jul 2025AY 2017-18

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 80P(2)(a)

MEHANATI KISHAN S K U S LTD.,GHATAL, PASCHIM MEDINIPORE vs. I.T.O., WARD - 38(1),, MIDNAPUR

In the result, appeal of the assessee allowed

ITA 940/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jul 2025AY 2018-2019

Bench: Shri George Mathanआयकर अपील सं/Ita No.940/Kol/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Mehanati Kishan Skus Limited, Vs Ito, Ward-38(1), Midnapur Chaksultan, Panchberia, Ghatal, Paschim Medinipore, West Bengal Pan No. :Aaaam 7196 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri S.M.Surana, Advocate नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 02/07/2025 घोषणा की तारीख/Date Of Pronouncement : 02/07/2025

For Respondent: Shri S.B. Chakraborthy, Addl. CIT-Sr.DR
Section 80P(2)(d)

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