Section 80P(2)(c)(ii) of the Income Tax Act

Income-tax Act, 2025: s.149

Section 80P(2)(c)(ii) 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.

64 judgments on BharatTax turn on Section 80P(2)(c)(ii).

Judgments on Section 80P(2)(c)(ii)

Muktadevi Gramin Bigarsheti Sahakari Patsanstha Maryadit Gunjalwadi, Pune vs. ITO Ward 10(1), Pune

In the result, the appeal of the assessee is allowed

ITA 1842/PUN/2024[2020-21]Status: DisposedITAT Pune30 Apr 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1841 & 1842/Pun/2024 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Muktadevi Gramin Bigarsheti Sahakari Patsanstha Maryadit Gunjalwadi, At Post - Gunjalwadi, Taluka-Junnar, District - Pune 412401 Pan : Aaaam6151H अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Ito, Ward-10(1), Pune Vs. प्रत्यर्थी / Respondent Shri Vilas R. Jadhav & Priyanka V. Jadhav Shri Ramnath P. Murkunde 04-02-2025 30-04-2025 आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Order(S) Dated 02.07.2024 & 09.07.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Years (“Ays”) 2018-19 & 2020-21. For The Sake Of Convenience Both The Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing

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

Muktadevi Gramin Bigarsheti Sahakari Patsanstha Maryadit Gunjalwadi, Pune vs. ITO Ward10(1), Pune

In the result, the appeal of the assessee is allowed

ITA 1841/PUN/2024[2018-19]Status: DisposedITAT Pune30 Apr 2025AY 2018-19

For Appellant: Department byFor Respondent: Date of hearing

Section 143(2)Section 143(3)Section 56Section 57Section 80PSection 80P(2)Section 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)

Shree Parshwanath Nagari Sahakari Pat Sanstha Ltd, Vita vs. Income Tax Officer Ward 2, Sangli

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

ITA 1574/PUN/2024[2020-21]Status: DisposedITAT Pune08 Apr 2025AY 2020-21

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Amit Shintre (Virtual)

Section 143(2)Section 143(3)Section 57Section 80Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

The Coimbatore Agricultural Producers Co-Op Marketing Society Ltd., Coimbatore vs. DCIT, Ncc-2, Coimbatore

The appeal of the assessee is allowed for statistical purposes

ITA 2897/CHNY/2024[2022-23]Status: DisposedITAT Chennai14 Mar 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.2897/Chny/2024 (िनधा"रणवष" / Assessment Year: 2022-2023) The Coimbatore Agricultural Vs. The Deputy Commissioner Of Producers Co-Operative Society Ltd, Income Tax, Siruvani Road, Telungupalayam, Non Corporate Circle 2, Coimbatore 641 039. Coimbatore [Pan: Aaaat 6922H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S. Bhupendran, Adv (Virtual) ""यथ" क" ओर से /Respondent By : Shri. P. Vijaideepan, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 13.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 14.03.2025 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri S. Bhupendran, Adv (Virtual)For Respondent: Shri. P. Vijaideepan, IRS, JCIT

Section 80PSection 80P(2)(a)Section 80P(2)(c)

Kai Digambarrao Padvi Tribal Govt Ashram School Teachers and Servant Co-Op Patpedhi Ltd, Taloda vs. Income Tax Officer, Ward-1, Dhule

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

ITA 1859/PUN/2024[2017-18]Status: DisposedITAT Pune10 Mar 2025AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1859/Pun/2024 Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Sanjay Dhivare

Section 143(3)Section 208Section 234CSection 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)

Vlspl 110 Pandianallore Primary Agricultural Coop Credit Society, Pandianallore Village vs. Incometax Officer Officer, Vellore

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

ITA 2155/CHNY/2024[2018-2019]Status: DisposedITAT Chennai07 Feb 2025AY 2018-2019

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2155/Chny/2024 िनधा9रण वष9 /Assessment Year: 2018-19 Vlspl 110 Pandianallore Primary The Income Tax Officer, Agricultural Co-Op. Credit Society, Vs. Ward-2, 1, Arakkonam Road, Vellore. Pandiannallore Village – 631102. [Pan: Aabav 0565F]

For Appellant: Shri S. Agathiswaran, C.A HIFor Respondent: Shri P.K. Senthil Kumar, Addl. CIT

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

Haveli Taluka Veej Kamgar Sahakari Pathsanstha Maryadit, Pune vs. Income Tax Officer Ward 6 (1) Pune, Pmt Building, Swargate

In the result, the appeal of the assessee is allowed

ITA 1428/PUN/2024[2017-18]Status: DisposedITAT Pune15 Jan 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1428/Pun/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Haveli Taluka Veej Kamgar Sahakari Pathsanstha Maryadit, 415/2 A, Shrine Complex, Somvar Peth, Pune -411011 Vs. Income Tax Officer, Ward - 6(1), Pune Pan : Aaaah2281D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Deepak S. Sasar Shri Ramnath P. Murkunde 05-11-2024 15-01-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 29.04.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Year (“Ay”) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :- *1. The Ld. Cit(A) Has Wrongly Confirmed The Disallowance Of Deduction Of Rs.8,84,993/- Claimed By The Appellant U/S.80P (2)(A)(I) Of The Income Tax Act, 1961 Of Interest Income Earned From Deposit With Pdcc Bank. 2. Alternatively, The Interest Income Earned By The Appellant From The Investments In A Co-Operative Bank Is Also Eligible For Deduction Under Section 80P (2) (D) Of The Income Tax Act, 1961. 3. The Ld. Cit (A) Has Wrongly Confirmed The Disallowance Of Deduction U/S.80P Of Commission Receipts Of Rs.53,52,723/- After Deducting The Salary Expenses Of Rs.3,00,202/- From The Total Commission Receipts Of Rs.56,52,925/-. Being The Same Income Is Received From The Mseb On Account Of Running Cash Counter For Mseb Bill Payments & The Same Is Treated As Income From Other Sources. 4. The Appellant Crave Leave To Add, Delete, Amend, Alter, Vary And/Or Withdraw All Or Any One Of The Above Grounds Of Appeal.” 2

For Appellant: Department byFor Respondent: Date of hearing

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

Ottar Karattupalayam Mpcs Ltd., Erode vs. ITO, Ward-2(1), Erode

In the result, appeal filed by the assessee is allowed

ITA 2135/CHNY/2024[2021-22]Status: DisposedITAT Chennai15 Jan 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. P.K. Senthil Kumar

Section 143(1)Section 4Section 80PSection 80P(2)Section 80P(2)(b)Section 80P(2)(d)

Vasna Rathod Dudh Utpadak Sahakari Mandali, Gandhinagar vs. The Income Tax Officer, Ward-1 (Previously Ward-4), Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 1829/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Jan 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P. F. Jain, A.RFor Respondent: Shri V K Mangla, Sr. DR

Section 80Section 80PSection 80P(2)(a)Section 80P(2)(b)Section 80P(2)(c)

Reliance Industries Emp Co. Op. Chs, Raigad vs. ITO Ward 4, Panvel

In the result, appeal of the assessee is allowed

ITA 2486/PUN/2024[2020-21]Status: DisposedITAT Pune08 Jan 2025AY 2020-21

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

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

Yughdharma Co-Opperative Housing Society Limited, Mumbai vs. Income Tax Officer- Ward 31(1) (9), Mumbai

In the result, appeal filed by the assessee is partly allowed in the above terms

ITA 3777/MUM/2024[2017-18]Status: DisposedITAT Mumbai25 Oct 2024AY 2017-18

Bench: Shri. Gagan Goyal & Shri. Raj Kumar Chauhanyughdharma Co-Operative Housing Vs. Income Tax Officer – Ward Society Limited 31(1)(9) Yugdharma Chs Ltd. Opp. Inorbit Room No. 536, 5Th Floor, Mall Goregaon, Mumbai – 400104. Kautilya Bhavan, C-41 To C-43, Pan: Aaaay0668F G Block, Bandra Kurla Complex, Bandra East – 400051. (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 250Section 80PSection 80P(2)(c)Section 80P(2)(d)

NA vs. Andesh Sahakari Patsanstha Maryadit, Mumbaivs.the Income Tax Officer Ward 22(2)(7), Mumbai

In the result both the appeals of the assessee are allowed

ITA 1063/MUM/2024[2017-18]Status: DisposedITAT Mumbai08 Oct 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm A.Y.2018-19 A.Y.2018-19 Nava Sandesh Sahakari Income Tax Officer, Patsanstha Maryadit, Ward 22(2)(7), Vs. Bdd Chawal No.13/2,3,4, Mumbai N.M. Joshi Marg, Lower Parel, Mumbai

Section 143Section 2Section 4Section 80Section 80P

NA vs. Andesh Sahakari Patsanstha Maryadit, Mumbaivs.the Income Tax Officer Ward 22(2)(7), Mumbai

In the result both the appeals of the assessee are allowed

ITA 1062/MUM/2024[2018-19]Status: DisposedITAT Mumbai08 Oct 2024AY 2018-19

Section 143Section 2Section 4Section 80Section 80P

Moreshwar Nagari Sahakari Pathpedhi Limited, Kalyan vs. ACIT, Circle 3, Kalyan

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

ITA 1834/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Sept 2024AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Omkareshwar Chidaramoreshwar Nagari Vs. Acit, Circle 3, Income Tax Office, Sahakari Pathpedhi 2Nd Floor, Mohan Plaza, Limited, Gala No.52, Wayle Nagar, Shankarrao Zunzarrao Khadakpada, Vyapari Sankul, Kalyan(W),Thane Behind Atre Natyagruh, Maharashtra-421301. Kalyan (W), Thane, Maharashtra-421301. Pan/Gir No. Aabam2721L (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 139Section 144Section 69ASection 80PSection 80P(2)(a)Section 80P(2)(c)

Abhinav Nagar Co Op Hsg Society Ltd, Mumbai vs. Income Tax Officer, AO, Mumbai

In the result, ground no. 1

ITA 2593/MUM/2024[2017-18]Status: DisposedITAT Mumbai19 Aug 2024AY 2017-18

Bench: Shri Narender Kumar Choudhary & Shri Gagan Goyalabhinav Nagar Co. Op. Hsg. Society Ltd., Abhinav Nagar, Road No. 2, Borivali (E), Near National Park Maharashtra – 400 066 Pan: Aaaaa0320Q ..... Appellant Vs. Ito, Kautilya Bldg., Bkc, Bandra Maharashtra - 400 050 ..... Respondent

For Appellant: Shri Hiten H. Dedhia, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. DR

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

The Venus Parkland Co.Operatgive Housing Service Society Ltd., Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

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

ITA 1039/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad07 Aug 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 56Section 57Section 80PSection 80P(2)(c)

Mig Co-Op Housing Society Group II Limited, Mumbai vs. National E-Assessment Centre, Delhi

ITA 1923/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 Jul 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: S/Shri Chaitanya Joshi & Deep ChauhanFor Respondent: Smt. Mahita Nair, Sr. DR

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

Aa 553 Sathymangalam Primary Agricultural Coop Credit Society Limited, Erode vs. Income Tax Officer, Ward 2(1), Erode

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

ITA 676/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Jun 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.676/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 V. Aa 553 Sathymangalam – The Income Tax Officer, Primary Agricultural Co-Op. - Ward-2(1), Credit Society Ltd., Erode. Uromaiyen Street, Northypet, Sathyamangalam, Erode-638 401. [Pan: Aacaa 1569 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms.Vijayalakshmi, CAFor Respondent: Mr.P. Sajit Kumar, JCIT

Section 143(1)Section 250(6)Section 80PSection 80P(2)(a)Section 80P(2)(c)

Pg 1 Nochikuttai Primary Agricultural Coop Bank Ltd, Nochikuttai vs. Income Tax Officer, Erode

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

ITA 1498/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 May 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1498/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 V. M/S.Pg 1 Nochikuttai Primary – The Income Tax Officer, Agricultural Co-Op. Bank Ltd., Ward-2(5), No.489, Punjai Puliampatti Road, Erode. Nochikuttai, Sathyamangalam, Erode-638 459. [Pan: Aaaap 1806 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Shriram AdhethyenFor Respondent: Shri D. Hema Bhupal, JCIT

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