Which cases are most cited on Section 80P?

Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283) — 1,283 citing judgments; Pr. CIT v. Totagars (395 ITR 611) — 1,074 citing judgments; Mavilayi Service Co-operative Bank Ltd. v. CIT (431 ITR 1) — 999 citing judgments; State Bank Of India v. CIT (389 ITR 578) — 817 citing judgments; Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society (392 ITR 74) — 762 citing judgments.

How many judgments are there on Section 80P?

BharatTax indexes 5,069 ITAT, High Court and Supreme Court judgments that turn on Section 80P of the Income Tax Act, 1961.

Section 80P of the Income Tax Act

Income-tax Act, 2025: s.149

Section 80P of the Income-tax Act, 1961 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 is Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283), cited in 1,283 of the 5,069 judgments on BharatTax that turn on this section.

Leading authorities on Section 80P

Totgars Co-operative Sale Society Ltd. v. ITO

322 ITR 283 · 2010 · Supreme Court

1,283

citing judgments

The interest income earned by a cooperative society from investing its surplus funds in fixed deposits with banks is not "derived from" its eligible business activities and is taxable as "income from other sources" under Section 56, thus not qualifying for deduction under Section 80P.

Pr. CIT v. Totagars

395 ITR 611 · 2017 · High Court

1,074

citing judgments

Interest income earned by a cooperative society from surplus deposits or investments held with a cooperative bank is not eligible for deduction under Section 80P(2)(d) of the Act.

Mavilayi Service Co-operative Bank Ltd. v. CIT

431 ITR 1 · 2021 · Supreme Court

999

citing judgments

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

State Bank Of India v. CIT

389 ITR 578 · 2016 · High Court

817

citing judgments

Income arising from a cooperative society's surplus funds invested in short-term deposits and securities is not attributable to the society's core activities and, therefore, is not eligible for exemption under Section 80P(2)(a)(i) of the Income-tax Act.

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society

392 ITR 74 · 2017 · High Court

762

citing judgments

Interest income earned by a cooperative society from its investments or surplus deposits with a cooperative bank is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

Co-operative Bank Ltd. v. CIT

384 ITR 490 · 2016 · High Court

631

citing judgments

Co-operative banks are not fundamentally different from co-operative societies, entitling them to claim deductions under Section 80P of the Income Tax Act, 1961, including for interest income treated as business income.

Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO

230 Taxmann 309 · 2015 · High Court

527

citing judgments

A cooperative society is eligible for deduction under Section 80P(2)(a)(i) if it is engaged in cooperative activities. It also clarifies the allowability of deduction under Section 80P(2)(d) for interest income received from investments made in cooperative banks, after duly considering the Supreme Court's decision in Totgars Co-operative Sale Society Ltd.

Citizen Co-operative Society Ltd. v. ACIT

397 ITR 1 · 2017 · Supreme Court

499

citing judgments

A co-operative credit society engaged in banking business with the general public, accepting deposits from non-members and advancing loans to non-members, is treated as a co-operative bank. Such a society falls under the exclusionary clause of Section 80P(4) and is not eligible for deduction under Section 80P(2)(a)(i).

Totgar's Co-operative Sale Society Ltd. v. ITO

188 Taxmann 282 · 2010 · Supreme Court

486

citing judgments

Interest income earned by a co-operative society from investments, particularly with co-operative banks, is not eligible for deduction under Section 80P as it is not attributable to the core business activities of the society and constitutes "other income", not "profits and gains of business".

CIT v. Andhra Pradesh State

200 Taxmann 220 · 2011 · High Court

348

citing judgments

Interest earned by a Co-operative Society from investing fixed deposits in banks is entitled to a deduction under Section 80P(2)(a)(i) of the Income-tax Act.

Judgments on Section 80P

Primary Agriculture Credit Society Bhavas, Bhavas Society, Talen vs. Income Tax Officer, Rajgarh Income Tax Department

In the result, both the appeals filed by the assessees are allowed for statistical purpose

ITA 1081/IND/2025[2017-18]Status: DisposedITAT Indore24 Jun 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Shree Paresh M. Joshiआयकरअपीलसं./Ita No. 1080/Ind/2025 ("नधा"रणवष"/Assessment Year: (2017-18) Primary Agriculture Credit Income Tax Officer, Society Lakhanvas Vs. Ward-1,Rajgarh In Front Of Lakhanvas Mandi, Income Tax Department, Lakhanvas, Rajgarh – 465669, Rajgarh – 465661, Madhya Pradesh Madhya Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaap6545J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Viabhav Jain, CAFor Respondent: Shri Ashish Porwal, Ld. Sr. DR

Section 139(1)Section 144Section 250Section 80ASection 80P

Primary Agriculture Credit Society Lakhanvas, Infront of Mandi, Lakhanvas vs. Income Tax Officer, Income Tax Dept. Rajgarh

In the result, both the appeals filed by the assessees are allowed for statistical purpose

ITA 1080/IND/2025[2017-18]Status: DisposedITAT Indore24 Jun 2026AY 2017-18

For Appellant: Shri Viabhav Jain, CAFor Respondent: Shri Ashish Porwal, Ld. Sr. DR

Section 139(1)Section 144Section 250Section 80ASection 80P

Income Tax Officer, Ichalkaranji vs. Kothali Vividh Karyakari Sahakari (Vikas) Seva Society Limited, Shirol

In the result, the appeal of the Revenue is dismissed

ITA 83/PUN/2026[2021-22]Status: DisposedITAT Pune24 Jun 2026AY 2021-22

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreassessment Year : 2021-22 Income Tax Officer, Vs. Kothali Vividh Karyakari Sahakari Ichalkaranji (Vikas) Seva Society Limited, Kothali, Shirol, Kolhapur-416101 Pan : Aacak0960A (Appellant) (Respondent)

For Appellant: N O N EFor Respondent: Shri Sandip Pawar, JCIT

Section 144Section 250Section 68Section 80PSection 80P(2)(a)

M/S. Sayedpur Samabay Krishi Unnayan Samity (Skus) Ltd., Howrah vs. I.T.O., Ward - 47(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 537/KOL/2026[2018-2019]Status: DisposedITAT Kolkata24 Jun 2026AY 2018-2019

Bench: Shri George Mathanm/S Sayedpur Samabay Krishi Vs Ito, Ward-47(2), Kolkata Unnayan Samity Ltd. Village: Gutinagori, P.O: Sayedpur, Uluberia Howrah 711315. Pan No. : Aaabs8232L (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri Subash Agarwal, Advocate रधजस्व की ओर से /Revenue By : Shri Mrinmay Basak, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2026 घोषणा की तारीख/Date Of Pronouncement : 24/06/2026

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Mrinmay Basak, Sr. DR

Section 139(1)Section 143(1)Section 80ASection 80P

R1641 Melakalkandarkottai, Trichy vs. Income Tax Officer, Trichy

In the result, the grounds raised by the assessee are allowed for statistical purposes

ITA 98/CHNY/2026[2019-2020]Status: DisposedITAT Chennai24 Jun 2026AY 2019-2020

Bench: Honourable Shri Aby T. Varkey & Shri Gagan Goyalआयकर अपील सं./Ita No. 98/Chny/2026 ननिाारण वर्ा /Assessment Years: 2019-20 R1641 Melakalkandarkottai V. The Income Tax Officer, No.3, Nagammai Street, Trichy. Melakalkandarkottai, Trichy, Tamil Nadu-620 011. [Pan: Aabar2140Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Sa No. 51/Chny/2026 (Ita No. 98/Chny/2026) ननिाारण वर्ा /Assessment Years: 2019-20 R1641 Melakalkandarkottai V. The Income Tax Officer, No.3, Nagammai Street, Trichy. Melakalkandarkottai, Trichy, Tamil Nadu-620 011. [Pan: Aabar2140Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. M. Karunananthan, Advocate, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Mr. Guru Bashyam, Cit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18.06.2026 घोषणाकीतारीख /Date Of Pronouncement : 24.06.2026

For Appellant: Mr. M. Karunananthan, AdvocateFor Respondent: Mr. Guru Bashyam, CIT, Ld. DR

Section 139(1)Section 143(1)(a)Section 250Section 250(4)Section 69ASection 80ASection 80P

E2601 Erumbur Primary Co Operative Bank, Erumbur Road, Chidambaram Po vs. Income Tax Officer, Cuddalore

In the result, the grounds raised by the assessee are allowed for statistical purposes

ITA 2303/CHNY/2026[2019-2020]Status: DisposedITAT Chennai24 Jun 2026AY 2019-2020

For Appellant: Mr. C. Karthick, Advocate, Ld. ARFor Respondent: Mr. Chilaka Marthi Vijay Raju

Section 144BSection 147Section 249(3)Section 69A

Sultanpet Teachers Co-Op Thift and Credit Society Cp126, Palladam vs. Assessing Officer, Coimbatore

In the result, appeal filed by the assessee is dismissed

ITA 2062/CHNY/2026[2020-2021]Status: DisposedITAT Chennai24 Jun 2026AY 2020-2021

Bench: Shri Inturi Rama Rao & Shri S.S.Viswanethra Raviिनधा"रण वष"/Assmt. Year: 2020-21) Sultanpet Teachers Co-Op Income Tax Officer, Thift & Credit Society Cp126 1 196 V Vadugapalayam Non-Corp Ward-4(1), Vs. Vathamcheri Sulthanpet, Coimbatore. Palladam-641669, Tamilnadu (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aamas7063E िनधा"रती "ारा/Assessee Represented By: Mr.K.Muthu Kumar –Ca(Virtual) राज" व "ारा/Revenue Represented By: Mr.S.Manoj Prakash - Jcit

For Appellant: AAMAS7063E

Section 143(1)Section 154Section 249(2)Section 250Section 80ASection 80PSection 80P(2)(d)

R 1634 Murungai Paccs Ltd., Trichy vs. ITO, Chennai

In the result, appeal of the assessee is dismissed

ITA 2021/CHNY/2026[2021-22]Status: DisposedITAT Chennai24 Jun 2026AY 2021-22

Bench: Hon’Ble Inturi Rama Rao & Hon’Ble Ss Viswanethra Raviिनधा"रण वष"/Assmt. Year: 2021-22) R 1634 Murungai Paccs Ltd. Income Tax Officer, 1, Murungai Post,Murungai Cpc, Bangalore B.O.,, Tiruchirappalli-621207, Vs. Tamil Nadu (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aabar2404D िनधा"रती "ारा/Assessee Represented By: Mr.T.Vasudevan, Advocate राज" व "ारा/Revenue Represented By: Mr.S.Manoj Prakash, Jcit

For Appellant: AABAR2404D

Section 139Section 139(1)Section 143(1)Section 250Section 80ASection 80P

Dnyaneshwar More Bigarsheti Gramin Pat. Puravatha Sahakari Sanstha Ltd., Solapur vs. ITO, Ward-2, Pandharpur

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

ITA 235/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jun 2026AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandraassessment Year : 2018-19 Dnyaneshwar More Bigarsheti Income Tax Officer, Gramin Pat Puravatha Sahakari Ward-2, Pandharpur Sanstha Ltd., Vs. Income Tax Office, A/P: Vadwal A/P: Vadwal, Indraprasth Shopping Centre, A/P: Vadwal Station Road, Tal: Mohol Pandharpur-413304 Dist. Solapur-413213 Pan : Aaaad6706F (Appellant) (Respondent) Assessee By : Shri S.N. Puranik Department By : Shri Mukul Kulkarni (Through Virtual) Date Of Hearing : 09-04-2026 Date Of Pronouncement : 23-06-2026 O R D E R Per Astha Chandra, J.M.:

For Appellant: Shri S.N. PuranikFor Respondent: Shri Mukul Kulkarni

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 44ASection 80PSection 80P(2)(a)

Riaganj Co Operative Agril & Rural Development Bank Ltd, Raiganj vs. DCIT Circle 1(2), Jalpaiguri

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

ITA 3011/KOL/2025[2011-2012]Status: DisposedITAT Kolkata23 Jun 2026AY 2011-2012

Bench: Shri George Mathanriaganj Co-Operative Agril & Vs Dcit, Circle-1(2), Jalpaiguri Rural Development Bank Ltd. Kumardangi Raiganj, Raiganj, Wb 733134. Pan No. : Aabcr6345M (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Satyaki Mandal, Ar रधजस्व की ओर से /Revenue By : Shri Nicholus Murmu, Addl. Cit, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 23/06/2026 घोषणा की तारीख/Date Of Pronouncement : 23/06/2026

For Appellant: Shri Satyaki Mandal, ARFor Respondent: Shri Nicholus Murmu, Addl. CIT, Sr. DR

Section 154Section 80P

S 224 Kattanachampatty Primary Agricultural Co-Op Credit Society, Namakkal vs. ITO, Namakkal

ITA 2323/CHNY/2026[2017-18]Status: DisposedITAT Chennai23 Jun 2026AY 2017-18

Bench: Honourable Shri Aby T. Varkey & Shri Gagan Goyalआयकर अपील सं./Ita No. 2323/Chny/2026 ननिाारण वर्ा /Assessment Years: 2017-18 S 244 Kattanachampatty Primary V. The Income Tax Officer, Agricultural Co-Op. Credit Society, Ward –2 No.67C/3 Vallalar Kovil Backside, Namakkal. Kattukottai, Rasipuram Taluk, Namakkal, Tamil Nadu-637 408. [Pan: Ablas8536L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. T. Vasudevan, Advocate, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Mr.Chilaka Marthi Vijay Raju, Addl. Cit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18.06.2026 घोषणाकीतारीख /Date Of Pronouncement : 23.06.2026 आदेश / O R D E R Per Gagan Goyal, Am: This Is An Appeal Preferred By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (A) / Nfac, (Hereinafter Referred As The ‘Ld. Cit(A)’) Dated 06.01.2026, For The Assessment Year (Hereinafter Referred As The ‘Ay’) 2017-18. Grounds Of Appeal 1. The Order Of The Cit (A) / Nfac In Dismissing The Appeal In Limine Is Contrary To Law, Erroneous & Unsustainable On The Facts Of Case. 2. The Ld. Cit (A) / Nfac Erred In Not Condoning The Delay Of 184 Days In Filing The Appeal, Although The Assessee Had Explained In The Petition The Reason For The Delay.

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Mr.Chilaka Marthi Vijay Raju

Section 139Section 148Section 69ASection 80P

Tyspl 109 V Kalathur Primary Agricultural Co-Op, Perambalur vs. ITO, Perambalur

ITA 2298/CHNY/2026[2019-20]Status: DisposedITAT Chennai23 Jun 2026AY 2019-20

Bench: Honourable Shri Aby T. Varkey & Shri Gagan Goyalआयकर अपील सं./Ita No. 2298/Chny/2026 ननिाारण वर्ा /Assessment Years: 2019-20 Tyspl 109 V Kalathur Primary V. The Income Tax Officer, Agricultural Cooperative Credit Society Ward-1, Limited, Perambalur. V Kalathur Post, Perambalur, Tamil Nadu-621 117. [Pan: Aacat5790P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. T. Vasudevan, Advocate, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Mr. Chilaka Marthi Vijay Raju, Addl. Cit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18.06.2026 घोषणाकीतारीख /Date Of Pronouncement : 23.06.2026 आदेश / O R D E R Per Gagan Goyal, Am: This Is An Appeal Preferred By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (A) / Nfac, (Hereinafter Referred As The ‘Ld. Cit(A)’) Dated 21.03.2026, For The Assessment Year (Hereinafter Referred As The ‘Ay’) 2019-20. Grounds Of Appeal 1. The Order Of The Commissioner Of Income Tax (Appeals) Dismissing The Appeal Is Contrary To Law, Erroneous & Unsustainable On The Facts Of The Case. 2. The Cit (A) Nfac Erred In Upholding The Order Of The Department On Jurisdiction & Merits Of The Case.

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Mr. Chilaka Marthi Vijay Raju

Section 119(2)Section 139Section 139(1)Section 148Section 80P

Adi Dravidar and Tribal Welfare School and Dept. Staff Coop Society X-235, Chennai vs. ITO, Ncw-10(1), Chennai

ITA 1972/CHNY/2026[2022-23]Status: DisposedITAT Chennai23 Jun 2026AY 2022-23

Bench: Hon’Ble Inturi Rama Rao & Hon’Ble Ss Viswanethra Raviिनधा"रण वष"/Assmt. Year: 2022-23) Adi Dravidar & Tribal Welfare School & Dept. Ito, Ncw-10(1) Staff Coop Society X-235 - No.48/30, Thakkar Street, Vs. Chennai-, Tamil Nadu Purasawalkam,, Chennai- 600084, Tamil Nadu (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aafaa6965N िनधा"रती "ारा/Assessee Represented By: Mr.G.Reddi Prakash, C.A. राज" व "ारा/Revenue Represented By: Mr.S.Manoj Prakash, Jcit

For Appellant: AAFAA6965N

Section 144Section 250Section 80PSection 80P(2)(a)