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

Income-tax Act, 2025: s.149

Section 80P(2)(a)(vi) falls under section 80P of the Income-tax Act, 1961, which corresponds to section 149 (Deduction in respect of income of co-operative societies) of the Income-tax Act, 2025.

Read section 149 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

30 judgments on BharatTax turn on Section 80P(2)(a)(vi).

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

Shri Samarth Sahakari Majoor Sansth Maryadit, Mumbai vs. ITO Ward-5, Panvel

In the result, appeal filed by assessee stands allowed

ITA 6343/MUM/2025[2013-14]Status: DisposedITAT Mumbai14 May 2026AY 2013-14

Bench: Hon’Ble Beena Pillai & Hon’Ble Arun Khodpia

Section 144Section 144BSection 144B(1)Section 147Section 148Section 151ASection 44ASection 80P(2)(a)

Irula Snake Catchers Industrial Co-Op. Society Ltd., Chennai vs. ITO, Ward-22(1), Chennai

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

ITA 1790/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Feb 2026AY 2020-21

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकरअपीलसं. (Ita No.1790/Chny/2025 "नधा"रणवष"/Assessment Years: 2020-21 Irula Snake Catchers Industrial Co- V. Income Tax Officer, Operative Society Ltd, Non-Coporate Ward 22(1), Mahabalipuram Road, Tambaram Vadanemmli Village, Perur Post, Chennai-603 104 [Pan:Aaaai 7894 M] (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Mr. G Baskar, Advocate &For Respondent: Mr. Gouthami Manivasagam

Section 80PSection 80P(2)(a)

Income Tax Officer, Ward 1 and Tps, Kannur vs. Kannur Building Materials Co Operative Society Limited, Pappinissery, Kannur

In the result, the appeal filed by the revenue ITA No

ITA 600/COCH/2025[2013-14]Status: DisposedITAT Cochin29 Oct 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & Tps .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 Vs. Kannur Building Materials Co-Op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [Pan: Aaaak7151K]

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 143(3)Section 194CSection 250Section 40Section 80Section 80PSection 80P(2)(a)

Government Printing Press Employee Credit Co-Operative Society Ltd, Pune vs. ITO, Ward 7(1), 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 Majur Kamgar Sahakari Sanstha Federation Ltd., Jalgaon vs. ITO Ward 1(4), Jalgaon

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

ITA 30/PUN/2025[2020-21]Status: DisposedITAT Pune25 Aug 2025AY 2020-21

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde

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

Jalgaon Jilha Majur Kamgar Sahakari Sanstha Federation Ltd., Jalgaon vs. ITO, Ward 1(4), Jalgaon

ITA 29/PUN/2025[2018-19]Status: DisposedITAT Pune27 May 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.29/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Jalgaon Jilha Majur Kamgar V The Income Tax Officer, Sahakari Sanstha Federation S Ward-1(4), Jalgaon. Limited, 1 Shrama Sahakar, Akashwani Chowk, Jalgaon – 425001. Maharashtra. Pan: Aabaj5982G Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) – Virtual Hearing. Date Of Hearing 13/05/2025 Date Of Pronouncement 27/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 Dated 23.12.2024 For The A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

Section 250Section 80P(2)(a)Section 80P(2)(d)

Shree Santoshimata Majoor Sahakari Sanstha, Pen vs. Income Tax Officer, Panvel

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

ITA 2019/PUN/2024[2015-2016]Status: DisposedITAT Pune08 Apr 2025AY 2015-2016

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2019/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Shree Santoshimata Majoor Vs. Ito, Ward-4, Panvel. Sahakari Sanstha, 203, Gr. Floor, Sonkhar, Pen, Raigad- 402107. Pan : Avhpm2201K Appellant Respondent Assessee By : Shri Sunil R. Talreja Revenue By : Shri Arvind Desai Date Of Hearing : 08.01.2025 Date Of Pronouncement : 08.04.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16. 2. There Is Delay In Filing Of This Appeal. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Along With An Affidavit. We Are Satisfied With The Explanation Of The Assessee That He Was Prevented By Reasonable Cause For Not Filing The Appeal Within Prescribed Time Limit. Ld. Dr Raised No Serious

For Appellant: Shri Sunil R. TalrejaFor Respondent: Shri Arvind Desai

Section 142(1)Section 143(3)Section 40A(3)Section 44ASection 80P(2)(a)Section 80P(2)(d)

Sangli District Labour Contract Co-Op. Societies Co-Op. Federation Limited Sangli., Sangli vs. Income Tax Officer, Sangli, Maharashtra

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

ITA 150/PUN/2024[2021-22]Status: DisposedITAT Pune05 Aug 2024AY 2021-22

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.150/Pun/2024 "नधा"रण वष" / Assessment Year : 2021-22

For Appellant: Shri Amit Shintre &For Respondent: Shri Ajay Kumar Keshari

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

Jai Bheem Scheduled Caste Drivers Labour Contract Cooperative Society Limited, Rajahmundry vs. The Income Tax Officer, Ward-3, Rajahmundry

In the result, appeal of the assessee is allowed

ITA 696/VIZ/2019[2008-09]Status: DisposedITAT Visakhapatnam05 Dec 2023AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.696/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09) M/S Jai Bheem Scheduled Caste Vs. Income Tax Officer Drivers Labour Contract Cooperative Ward-3 Society Ltd. Rajahmundry D.No.72-3-1, Spinning Mills Road Lalacheruvu, Rajahmundry [Pan : Aaaa]7815K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR

Section 143(1)Section 143(3)Section 148Section 80PSection 80P(2)(a)

Ganadhiraj Mazoor Sahakari Sanstha Limited, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, the appeal filed by the assessee in ITA

ITA 10/PUN/2019[2015-16]Status: DisposedITAT Pune05 Jul 2023AY 2015-16

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1589/Pun/2018 िनधा"रण वष" / Assessment Year : 2015-16 Shashi Bhushan Majoor Vs. Ito, Ward-1, Jalna Sahakari Sanstha Ltd., Nehru Road, Jalna- 431203. Pan : Aacas0766J Appellant Respondent आयकर अपील सं. / Ita No.10/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Ganadhiraj Mazoor Sahakari Vs. Ito, Ward-1, Jalna Sanstha Ltd., Nehru Road, Jalna- 431203. Pan : Aabtg1196J Appellant Respondent Assessee By : None Revenue By : Shri Rajesh Gawali Date Of Hearing : 20.06.2023 Date Of Pronouncement : 05.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Two Different Assessees Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-1, Aurangabad [‘The Cit(A)’] Dated 20.07.2018 & 01.10.2018 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.10/Pun/2019 For The Assessment Year 2015-16 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Rajesh Gawali

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

Shashi Bhushan Majoor Sahakari Sanstha Ltd, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, the appeal filed by the assessee in ITA

ITA 1589/PUN/2018[2015-16]Status: DisposedITAT Pune05 Jul 2023AY 2015-16

For Appellant: NoneFor Respondent: Shri Rajesh Gawali

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

M/S the Kasaragod Toddy Tappers and Shop Workers Co-Op Society Ltd, Kasargod vs. ITO Ward 1, Kasargod

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 909/COCH/2022[2011-12]Status: DisposedITAT Cochin30 Jun 2023AY 2011-12

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 143(3)Section 147Section 260A(2)(a)Section 5

M/S the Kasaragod Toddy Tappers and Shop Workers Co-Op Society Ltd, Kasargod vs. ITO Ward -1, Kasargod

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 908/COCH/2022[2010-11]Status: DisposedITAT Cochin30 Jun 2023AY 2010-11

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 143(3)Section 147Section 260A(2)(a)Section 5

M/S.Thalassery Range Kallu Chethu Vyavasaya Thozhilali Co-Op Society Ltd, Kannur vs. The ITO Ward-2, Kannur Range, Kannur

In the result, the appeal stand allowed for statistical purposes

ITA 683/COCH/2022[2012-2013]Status: HeardITAT Cochin09 Nov 2022AY 2012-2013

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: Shri V.P. Narayanan (Advocate) – Ld. ARFor Respondent: Smt. J.M. Jamuna Devi (Addl.CIT) – Ld. DR

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

Malwa Co-Op L & C Society Ltd, Muktsar vs. Income Tax Officer Ward-II(2), Muktsar

In the result, the appeal of the assessee ITA No

ITA 39/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &For Respondent: Sh. S. M. Surendranath, Sr. DR

Section 143(3)Section 145Section 250(6)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(vi)

ITO, Ward-2, Cuddalore vs. Nlc Indcoserve, Neyveli

ITA 934/CHNY/2020[2016-17]Status: DisposedITAT Chennai08 Jun 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri Girish Agrawal

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: None

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

M/S Jai Hind Sainik Bahudeshiya Sahkari Samiti Ltd., Kota vs. Income Tax Officer, Ward-1-1, Kota

ITA 1522/JPR/2018[2015-16]Status: DisposedITAT Jaipur23 Dec 2021AY 2015-16

Bench: Or At The Time Of Hearing Of Appeal.” 2. At The Outset, The Ld. Dr Pointed Out That The A.O. Has Given A Finding That The Society Is Dormant. Further The Ld. Dr Has Submitted That The Paper Book Is Not Supplied To The Department.

For Appellant: Ms. Pratibha Lalwani (CA)For Respondent: Smt. Monisha Choudhary (JCIT) a

Section 80P(2)(a)