What is the leading case on Section 80P(2)(e) of the Income Tax Act?

CIT v. Haryana State Co-operative Supply and Marketing Federation Ltd. (344 ITR 631) is the decision most relied on for Section 80P(2)(e), cited in 3 judgments.

How many judgments are there on Section 80P(2)(e)?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 80P(2)(e) of the Income Tax Act, 1961.

Section 80P(2)(e) of the Income Tax Act

Income-tax Act, 2025: s.149

Section 80P(2)(e) 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.

The decision most relied on for Section 80P(2)(e) is CIT v. Haryana State Co-operative Supply and Marketing Federation Ltd. (344 ITR 631), cited in 3 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 80P(2)(e)

CIT v. Haryana State Co-operative Supply and Marketing Federation Ltd.

344 ITR 631 · 2012 · High Court

citing judgments

Judgments on Section 80P(2)(e)

Shri Na vs. Ari Khedut Sahkari Society Ltd., Navsarivs.ACIT, Navsari Circle, Navsari

Appeal is allowed for statistical purpose

ITA 362/SRT/2025[2016-17]Status: DisposedITAT Surat09 Oct 2026AY 2016-17

Bench: Ms. Suchitra Kamble & Shri B.M. Biyanishri Navsari Khedut Acit, Navsari Circle, Sahkari Society Ltd., Room No.302, Maneklal Road, Income Tax Office, बनाम/ Navsari, Charpool, Vs. Gujrat-396445 Navsari – 396445 Gujarat (Assessee/Appellant) (Revenue/Respondent) Pan: Aaajs0533J Assessee By Shri Darshit J Naik, Ca Revenue By Shri Ashish Kumar, Sr. Dr Date Of Hearing 06-10-2026 Date Of Pronouncement 09-10-2026

Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(e)

Salem Starch and Sago Mfrs. Service Indl. Co-Op. Society Ltd., Salem vs. ACIT, Circle-2, Salem

Appeal is allowed for statistical purposes

ITA 1441/CHNY/2025[2013-14]Status: DisposedITAT Chennai03 Aug 2026AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Respondent: Ms. Anshu Sharawat

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

Marketing Co-Operative Society Mydt., Petlawad, Distt. Jhabua vs. ITO-Jhabua, Jhabua

Appeal is partly allowed for statistical purposes

ITA 684/IND/2025[2017-18]Status: DisposedITAT Indore27 Apr 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2017-18 Marketing Co-Operative Ito, Jhabua Society Mydt., Ward No.1 Marketing Co- Operative Society Mydt. बनाम/ Ailya Marg Petlawad, Vs. Tehsil-Petlawad, Jhabua (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalm0524F Assessee By S/Shri Ashish Goyal, N.D. Patwa & Divyanshu Porwal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2026 Date Of Pronouncement 27.04.2026

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

Western Industrial Co-Operative Estate Limited, Mumbai vs. DCIT Circle 32(1), Mumbai

In the result the appeal filed by the assessee in ITA No

ITA 6514/MUM/2024[2017-2018]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-2018

Bench: Shri Saktijit Dey () & Shri Jagadish ()

Section 14(3)Section 194ISection 24Section 80P(2)(d)Section 80P(2)(e)

Western Industrial Co-Operative Estate Limited, Mumbai vs. ACIT, Circle 32(1), Mumbai

In the result the appeal filed by the assessee in ITA No

ITA 6324/MUM/2024[2017-2018]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-2018

Bench: Shri Saktijit Dey () & Shri Jagadish ()

Section 14(3)Section 194ISection 24Section 80P(2)(d)Section 80P(2)(e)

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)

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. Haryana State Cooperative Supply and Marketing Federation Limited, Panchkula

In the result, the present appeal of the Revenue is allowed for statistical purposes

ITA 666/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh16 Jul 2025AY 2021-22

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR

Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. Haryana State Cooperative Supply and Marketing Federation Ltd, Panchkula

In the result, the present appeal of the Revenue is allowed for statistical purposes

ITA 665/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh16 Jul 2025AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR

Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. Haryana State Cooperative Supply and Marketing Federation Ltd, Panchkula

In the result, the present appeal of the Revenue is allowed for statistical purposes

ITA 664/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Jul 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR

Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)

The Chebrole Large Sized Co-Op Society Limited, Narayanapuram vs. Income Tax Officer, Ward-1, Eluru

In the result, appeal of the assessee is allowed

ITA 36/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam04 Mar 2025AY 2018-19

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Satyasai Rath, CIT-DR

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

The Kankrej Taluka Shihori Co. Op. Purchase & Sale Union Ltd., Banaskantha vs. The Dy.CIT, Gandhinagar Circle, Gandhinagar

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

ITA 803/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad06 Jan 2025AY 2018-19

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Nitin Vishnu Kulkarni, Sr. D.R

Section 143(1)Section 143(2)Section 80PSection 80P(2)(d)Section 80P(2)(e)

The Jagraon Co-Operative Marketing Cum Processing Society Limited, Punjab vs. The Income Tax Officer Ward-1, Jagraon, Punjab

In the result, the appeal of the assessee is allowed

ITA 315/CHANDI/2024[2020-2021]Status: DisposedITAT Chandigarh25 Sept 2024AY 2020-2021

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

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

A 1235 Madurai Taluk Agricultural Producers Co-Operative Marketing Society Limited, Madurai vs. NFAC, Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 656/CHNY/2023[2018-19]Status: DisposedITAT Chennai29 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.656/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) A 1235 Madurai Taluk Agricultural Vs. The Income Tax Officer, Producers Co-Operative Marketing Non Corporate Ward 1(1) Society Limited, Madurai. 31, Visuvasapuri 3Rd Street, Gnanaolipuram, Madurai 625 016. [Pan: Aaaaa 9671J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S. Sridhar, (Erode) Advocate ""यथ" क" ओर से /Respondent By : Shri Arv Srinivasan,Irs, Adl Cit. सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 29.08.2024 आदेश / O R D E R Per Manu Kumar Giri () This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Order No.Itba/Nfac/S/250/2023-24/1051232891 (1) Dated 24.03.2023. The Assessment Was Framed By The Additional/Joint /Deputy/Assistant Commissioner Of Income Tax / Income-Tax Officer, National E-Assessment Centre, Delhi U/S.143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) For The Assessment Year 2018-19 Vide Order Dated 07.04.2021. 2. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Shri S. Sridhar, (Erode) AdvocateFor Respondent: Shri ARV Srinivasan,IRS, Adl CIT

Section 139(1)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(e)

T V Malai District Cionsumers Co-Operative Wholesale Stores Limted, Tiruvannamalai vs. DCIT Circle 1, Vellore

ITA 1043/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 Jul 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1043/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 T V Malai District Consumers Co- Vs. The Deputy Commissioner Of Operative Wholesale Stores Limited, Income Tax, Chengam Road, Emalingam Backside, Circle 1, Tiruvannamalai 606 603. Vellore. [Pan: Aabat6616P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri R.V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 23.07.2024 घोषणा की तारीख /Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri R.V. Aroon Prasad, Addl. CIT

Section 144Section 80PSection 80P(2)(c)Section 80P(2)(d)Section 80P(2)(e)

M/S. Savanoor Primary Agricultural Credit Co-Operative Society Ltd., Savanoor, Puttur vs. Income Tax Officer, Ward-1, Puttur

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

ITA 919/BANG/2023[2018-19]Status: DisposedITAT Bangalore09 Jan 2024AY 2018-19

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2018-19 M/S. Savanoor Primary Agricultural Vs. Ito, Co-Operative Society Ltd., Ward – 1, Savanoor Co-Operative Agricultural Puttur. Bank Ltd., Saanoor, Savanoor Puttur – 574 202, Karnataka. Pan : Aaeat 1118 M Appellant Respondent Assessee By : Ms. Harsha J, Advocate Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.01.2024 Date Of Pronouncement : 09.01.2024

For Appellant: Ms. Harsha J, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

Belgaum Coal & Coke Consumer Co-Op Association Ltd, Belgaum vs. ITO, Ward - 1(1), Belgavi

The appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 102/PAN/2018[2010-11]Status: DisposedITAT Panaji06 Apr 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 102/Pan/2018 "नधा"रण वष" / Assessment Year : 2010-11 Belgaum Coal & Coke Consumer Co-Operative Association Ltd. Khanapur Road, Udyambag, Belgaum-590 008. Pan : Aaaat4615M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Belagavi. ……""यथ" / Respondent

For Appellant: Shri Shivanand Halbhavi, CAFor Respondent: Shri Sourabh Nayak, Sr. DR

Section 143(3)Section 2(19)Section 263Section 80P(2)(d)Section 80P(2)(e)