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)

Maulikripa Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO, Ward 14(4), Pune

Appeal is allowed in above terms

ITA 397/PUN/2024[2017-18]Status: DisposedITAT Pune17 Apr 2024AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri M.R. BhagwatFor Respondent: Shri Manish Mehta

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

ITO, Ward-58(7), New Delhi vs. The Co-Operative Urban Thrift & Credit Society Ltd, Delhi

In the result, the appeal is partly allowed

ITA 1605/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Oct 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 Ito, Ward-58(7), The Co-Operative Urban Thrift New Delhi & Credit Society Ltd., 31/64, Vs. Bhikam Singh Colony, (Pan:Aabat2253J) Vishwas Nagar, Shahdara Delhi-1100 32

For Appellant: Shri Pranshu Singhal, CAFor Respondent: Shri Amit Katoch, Sr. DR

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

Aryanad Service Co-Op Bank Ltd, Trivandrum vs. ITO Ward -2(3), Trivandrum

In the result, the assessee’s appeal is allowed on the foregoing terms

ITA 922/COCH/2022[2017-18]Status: DisposedITAT Cochin31 Jul 2023AY 2017-18

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

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

Section 143(3)Section 28Section 36(1)(viii)Section 56Section 80PSection 80P(2)(d)Section 80P(4)

Bianca Co-Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Ward 24(1)(1), Mumbai

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

ITA 339/MUM/2023[2018-2019]Status: DisposedITAT Mumbai13 Apr 2023AY 2018-2019

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Ms. Aanchal VyasFor Respondent: Shri Satyaprakash Singh

Section 143Section 143(3)Section 234BSection 250Section 253(3)Section 80P(2)(d)

ITO 23 (2)(3), Mumbai vs. M/S Mig Co-Op Housing Ociety Group II Ltd., Mumbai

The appeal are allowed

ITA 7326/MUM/2019[2013-14]Status: DisposedITAT Mumbai09 Aug 2021AY 2013-14

Section 12Section 80PSection 80P(2)(c)Section 80P(2)(d)

ITO 23 (2)(3), Mumbai vs. M/S Mig Co-Op Housing Society Group II Ltd., Mumbai

The appeal are allowed

ITA 7325/MUM/2019[2012-13]Status: DisposedITAT Mumbai09 Aug 2021AY 2012-13

Section 12Section 80PSection 80P(2)(c)Section 80P(2)(d)

New Ideal Co - Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Ward -19(2)(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2681/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Feb 2021AY 2015-16

Section 143Section 143(1)Section 143(1)(a)Section 80P(2)(c)Section 80P(2)(d)Section 8O

Shahpura Gram Sewa Sahakari Samiti Ltd., Jaipur vs. Income Tax Officer, Ward-4-1, Jaipur

In the result, appeal of the assessee is allowed

ITA 767/JPR/2019[2015-16]Status: DisposedITAT Jaipur15 Oct 2020AY 2015-16

Bench: The Finalization Of Said Appeal.”

For Appellant: Shri Brijesh AgarwalFor Respondent: Smt. Chanchal Meena (Addl. CIT)

Section 80PSection 80P(2)Section 80P(2)(C)Section 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

Swami Vivekanand Credit Co-Operative Society Ltd., Jamnagar vs. Income Tax Officer, Ward-1(5), Jamnagar

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

ITA 130/RJT/2018[2014-15]Status: DisposedITAT Rajkot28 Feb 2020AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.130/Rjt/2018 ("नधा"रण वष" / Assessment Year 2014-15) बनाम/ Swami Vivekand Credit Co- I.T.O., Operative Society Ltd., Ward-1(5), Vs. Shed No.427, Gidc Phase-Ii, Jamnagar. Commando Chowk, Jamnagar. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaa8941H (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri D.S. Varia, A.R ""यथ" क" ओर से/Respondent By : Shri Suhas Mistry, Sr. D.R. सुनवाई क" तार"ख / Date Of Hearing 27/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Jamnagar [Ld. Cit(A) In Short] Dated 16/01/2018 Arising In The Matter Of Assessment Order Passed Under S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 29/11/2016 Relevant To The Assessment Years (A.Y.) 2014-15. A.Y.2014-15 2. The Interconnected Issue Involved In The Grounds Of Appeal Nos. 1 To 3 Relates Whether Interest Income Earned On Fixed Deposits With The Nationalized Bank Would Qualify For Deduction Under Section 80P(2)(A)(I) Of The Act.

For Appellant: Shri D.S. Varia, A.RFor Respondent: Shri Suhas Mistry, Sr. D.R

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

The Mehlav Peoples Co-Op. Credit Society Ltd., Petlad vs. The DCIT, Circle-1(3), Vadodara

In the result, the appeal is partly allowed in the terms indicated above

ITA 2089/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad26 Feb 2019AY 2012-13

Bench: Shri Pramod Kumar] Assessment Year : 2012-13 The Mehlav Peoples Co-Op. Credit Society Ltd ......…………......Appellant Opp. Goverdhannath Temple, Mehlav, Tal. Petlad – 388 440 [Pan – Aaaat 2312 D] Vs. The Dy. Commissioner Of Income-Tax .......................Respondent Circle-1(3), Vadodara

Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(c)

M/S. Vir Transport Operators Co. Op. Credit and Servieces Society, Dahod vs. The Income Tax Officer, Ward-2, Vadodara

In the result, appeal of the assessee is partly allowed

ITA 2/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad17 Sept 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.02/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 M/S.Vir Transport Operators Vs. Ito, Ward-2 Co-Op. Credit & Services Dahod. Society Godhara Road, Limdi Ta: Jhalod Dist. Dahod 389 180. Pan : Aaaas 2228 K

For Appellant: Ms.Uvashi Shodhan, ARFor Respondent: Shri B.P. Srivastava, Sr.DR

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

The Veer Co-Operative Group Housing Society Ltd., New Delhi vs. ITO, Ward- 39(4), New Delhi

In the result, ITA.No.2787/Del

ITA 2788/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Sept 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Ms. Mansi JainFor Respondent: Shri Vijay Kumar Jiwani, Sr. D.R

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

Thye Veer Co-Operative Group Housing Society Ltd, New Delhi vs. ITO, Ward-39(4), New Delhi

In the result, ITA.No.2787/Del

ITA 2787/DEL/2018[2013-14]Status: DisposedITAT Delhi04 Sept 2018AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Ms. Mansi JainFor Respondent: Shri Vijay Kumar Jiwani, Sr. D.R

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

The Posun Co. Op. Credit Society Ltd., Baroda vs. The Income Tax Officer, Ward-3(1)(5), Baroda

In the result, the appeal is allowed for statistical purposes

ITA 3360/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Jul 2018AY 2013-14

Bench: Shri Pramod Kumar] Assessment Year: 2013-14

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

Kaival Credit Co. Op. Society Ltd., Anand vs. The Income Tax Officer, Ward-2, Anand

In the result, appeal of the assessee is partly allowed

ITA 144/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Jul 2018AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 144/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2013-14)

For Appellant: Arti N. Shah, A.R

Section 80P(2)(a)

I.M.A. Vadodara Co.-Op. Credit Soc. Ltd., Vadodara vs. The Income Tax Officer, Ward-3(1)(2), Vadodara

The appeal of the assessee is partly allowed for statistical purposes

ITA 2754/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad21 Dec 2017AY 2013-14

For Appellant: Shri Sanket Bakshi, A.RFor Respondent: Shri Prasoon Kabra, Sr. D.R

Section 143(2)Section 143(3)Section 234BSection 271(1)(c)Section 56Section 80P(2)(a)

Shri Sahajanand Co. Op. Credit Society Ltd., Vadodara vs. The Income Tax Officer, Ward-3(1)(2), Vadodara

The appeal of the assessee is partly allowed for statistical purposes

ITA 2753/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad21 Dec 2017AY 2013-14

For Appellant: Shri Sanket Bakshi, A.RFor Respondent: Shri Prasoon Kabra, Sr. D.R

Section 143(2)Section 143(3)Section 234BSection 271(1)(c)Section 56Section 80P(2)(a)

Shri Friends Co. Op. Credit Society Limited, Vadodara vs. The Income Tax Officer, Ward-3(1)(2), Vadodara

The appeal of the assessee is partly allowed for statistical purposes

ITA 2752/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad21 Dec 2017AY 2013-14

For Appellant: Shri Sanket Bakshi, A.RFor Respondent: Shri Prasoon Kabra, Sr. D.R

Section 143(2)Section 143(3)Section 234BSection 271(1)(c)Section 56Section 80P(2)(a)

M/S.Poornaprajna House Building Co-Operative Society Ltd., Bangalore vs. Income-Tax Officer, Bangalore

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

ITA 2025/BANG/2016[2012-13]Status: DisposedITAT Bangalore15 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year :2012-13

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri M.K. Biju, JCIT(DR)

Section 80P(2)(c)

The Vidharbha Premier Co-Operative Housing Society Ltd, Nagpur vs. Tax Recovery Officer, Range-6, Nagpur

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

ITA 232/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe

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