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

The decision most relied on for Section 80P(2)(a)(iv) is 411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd. (363 ITR 307), cited in 115 of the 26 judgments on BharatTax that turn on this section.

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

411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd.
363 ITR 307 · 2014 · High Court
115
citing judgments

Employees' contribution to provident fund (PF) and Employees' State Insurance (ESI) deposited by the employer on or before the due date of furnishing the return of income under Section 139(1) cannot be disallowed under Section 36(1)(va) or Section 43B of the Income Tax Act.

PCIT v. Strides Arcolab Ltd.
147 Taxmann.com 202 · 2023 · Supreme Court
31
citing judgments

Disallowance under section 36(1)(va) for employee's contributions to PF/ESI, even if not deposited within the stipulated time, is deleted if the Tribunal's finding is correct.

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

PRATHMIK KRASI SAKH SAHKA RI SAMITI MARYADIT SAKHTALI,MANDSAUR vs. ITO, MANDSAUR, MANDSAUR

Appeal is allowed for statistical purpose

ITA 299/IND/2025[2021-22]Status: DisposedITAT Indore10 Apr 2026AY 2021-22

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2021-22 Prathmik Krasi Sakh Ito, Sahkari Samiti Maryadit Mandsaur Sakhtali, बनाम/ 1, Sakhtali, Sitamau, Vs. Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaajp0382L Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.03.2026 Date Of Pronouncement 10.04.2026

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

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)

VYAVASAYA SEVA SAHAKARI BANK LIMITED,HALKUSAGAL vs. INCOME TAX OFFICER, WARD-1, GADAG

In the result, appeal of the Assessee is allowed

ITA 1475/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year: 2020-21 M/S. Vyavasaya Seva Sahakari The Income Tax Officer, Bank Limited, Ward 1, Halkusagal. Vs. Gadag Pan: Aaaav1081D Appellant Respondent

For Appellant: Shri Anil Kumar, CA
Section 143Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

SHREE CHALALA VI KA SEVA SAHAKARI MANDALI LTD. ,AMRELI vs. THE ITO WARD 3(1)(4), RAJKOT-AMRELI., RAJKOT

The appeal of the assessee is allowed

ITA 358/RJT/2025[2019-20]Status: DisposedITAT Rajkot17 Nov 2025AY 2019-20

Bench: Dr. Arjun Lal Saini, A Ccountant Member & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 358/Rjt/2025 िनधा"रण वष" / Assessment Year: (2019-20) Shree Chalala Vi Ka Seva Sahakari Vs. The Ito Ward 3(1)(4), Mandali Ltd. Aayakar Bhavan, Race Course Ring Chalala Haveli Road, Road, Dhari Amreli - 365630 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatas2273D (Appellant) (Respondent) Appellant By : Ms. Devina Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 27/08/2025 Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm; Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2019-20, Is Directed Against Order Passed Under Section 250 Of The Income Tax Act, 1961 By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income Tax (Appeals), Dated 31/03/2025, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: - 1. The Learned Addl/Jcit (A)-1, Kolkata Erred In Confirming Action Of Cpc, Bangalore In Disallowing Claim Of Deduction Of Rs. 3,51,828/- U/S Sop Of The Act By Failing To Appreciate That Provisions Of Sec. 143(1)(A)(V) Do Not Provide For Denial Of Deduction U/S 80P Of The Act When The Return Of Income Is Not Filed Within Time Allowed U/S 139(1) Of The Act But U/S 139(4). 2. The Learned Addl/Jcit (A)-1, Kolkata Erred In Upholding Action Of The Cpc, Bangalore In Making Adjustment To The Returned Income Of The Appellant By Way Of Shree Chalala Vikas Seva Sahkari Mandli Ltd.

For Appellant: Ms. Devina Patel, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80PSection 80P(2)(d)

KAMALPUR JOTEKANURAGARH S K U S LIMITED,PASCHIM MEDINIPUR vs. ACIT, CIRCLE 38,, MIDNAPUR

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

ITA 382/KOL/2025[2017-18]Status: DisposedITAT Kolkata28 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 250Section 270ASection 271FSection 272A(1)Section 80ASection 80PSection 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)

SHRI DURGA GRAM SERVICE CO OPERATIVE SOCIETY LIMITED MERHANA,BILASPUR vs. INCOME TAX OFFICER - WARD BILASPUR, BILASPUR

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

ITA 535/RPR/2025[2017-18]Status: DisposedITAT Raipur09 Oct 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.535/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Shri Durga Gram Service Co-Operative Society Limited Village: Merhana Ghumarwin, Bilaspur, Himachal Pradesh-174 028 Pan: Aagas5856D

For Appellant: Shri Bhavesh Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5Section 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)

JALGAON JILHA SAHAKARI COTTAN MARKETING FEDRATION,JALGAON vs. ITO, WARD1(4), JALGAON, JALGAON

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

ITA 616/PUN/2025[2018-19]Status: DisposedITAT Pune24 Sept 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.616/Pun/2025 धििेंारण वर्ा /Assessment Year: 2018-2019 Jalgaon Jilha Sahakari Ito, Ward 1(4), Cotton Marketing Jalgaon Fedration Limited, 135/1, Vs. Jilha Peth, Near S.B.I., Jalgaon-425001 Maharashtra Pan-Aadfj8195Q अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Smt. Deepa Khare Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 30.01.2025 Which Is Arising Out Of Order Passed U/S 143(3) Of The Act Dated 10.02.2021. 2. Assessee Has Raised Following Grounds Of Appeal:- 1. The Learned Cit(A) Has Erred On Facts & In Law In Confirming The Disallowance Of Deduction U/S 80P(2)(A)(Iv) Without Appreciating The Facts & Circumstances Of The Case. 2. The Learned Cit(A) Has Erred On Facts & In Law In Not Appreciating That The Non- Compliance Was Reasons Beyond The Control Of The Appellant. The Appellant Prays That Opportunity May Kindly Be Provided To Explain Its Case.

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(3)Section 250Section 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)

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)

SHRI ADINATH MULTIPURPOSE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the two appeals filed by the assessee are allowed for statistical purpose

ITA 112/PAN/2025[2020-21]Status: DisposedITAT Panaji13 Aug 2025AY 2020-21

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI G D PADMAHSHALI (Accountant Member)

Section 80P(2)(a)

SHRI ADINATH MULTIPURPOSE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the two appeals filed by the assessee are allowed for statistical purpose

ITA 111/PAN/2025[2018-19]Status: DisposedITAT Panaji13 Aug 2025AY 2018-19

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI G D PADMAHSHALI (Accountant Member)

Section 80P(2)(a)

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 516/ASR/2024[2020-21]Status: DisposedITAT Amritsar30 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 515/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 514/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Jun 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 513/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Jun 2025AY 2013-14

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

KHANDRA COLLIERY EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD.,BARDHAMAN vs. THE AO, CPC BANGALORE / ITO, WARD-1(1), BURDWAN, BURDWAN

The appeal of the assessee is allowed

ITA 2594/KOL/2024[2019-20]Status: DisposedITAT Kolkata17 Jun 2025AY 2019-20

Bench: The Ld. Cit(A), Where Also He Could Not Succeed.

Section 143(1)Section 143(1)(a)Section 234ASection 234BSection 234CSection 234FSection 250Section 80ASection 80PSection 80P(2)(a)

SHREE JAMKANDORNA TALUKA CO-OP. SALES AND PURCHASE UNION LTD.,JANMKANDORANA, RAJKOT vs. INCOME TAX OFFICE, WARD 2(1)(2), RAJKOT

The appeal is allowed for the statical purpose

ITA 58/RJT/2024[2018-19]Status: DisposedITAT Rajkot20 May 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.58/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shree Jamkandorna Taluka Co-Op. Vs. Income Tax Officer, Sales & Purchase Union Ltd Ward2(1)(2), C/O. Sarda & Sarda, Cas, Rajkot. 1St Floor, “Sakar”, Dr. Radhakrishnan Road, Opp. Rajkumar College, Rajkot-360001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2296M (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld. Sr. (Dr) Date Of Hearing : 25/02/2025 Date Of Pronouncement : 20/05/2025 आदेश / O R D E R

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld. Sr. (DR)
Section 139(5)Section 143(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

JALUIDANGA PASCHIM NASARATPUR SAMABY KRISHI UNNAYAN SAMITY LIMITED,BARDHAMAN, WEST BENGAL vs. INCOME TAX OPPFICER, WARD-1(3), BURDWAN

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

ITA 2558/KOL/2024[2017-18]Status: DisposedITAT Kolkata19 May 2025AY 2017-18
For Appellant: Sh Shyamadas Bandyopadhyay, FCAFor Respondent: Shri Bonnie Debbarma, Sr. DR
Section 36Section 37Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

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