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

Shree Jyotirling Sahakari Patsanstha Limited, Mumbai vs. Principle Commissioner of Income Tax-27, Mumbai

ITA 1356/MUM/2023[2018-2019]Status: DisposedITAT Mumbai23 Jun 2023AY 2018-2019

For Appellant: Shri Sushant AlmeFor Respondent: Shri Dr. Kishor Dhule

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

Katwa-Kalna Co-Operative Agriculture and Rural Development Bank Limited, Burdwan vs. ITO, Ward-1(2), Burdwan

In the result, the appeal of the assessee is allowed

ITA 274/KOL/2021[2014-15]Status: DisposedITAT Kolkata22 Jun 2023AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2014-15 Katwa-Kalna Co-Operative Ito, Ward-1(2), Agriculture & Rural Burdwan Development Bank Ltd. Vs. Udyog Bhawan, K.G. Bose Sarani, Katwa-713130, Burdwan. Pan: Aacak 8053 E (Appellant) (Respondent) Present For: Appellant By : Shri Palash Chattopadhya, Ar Respondent By : Shri P.P. Barman, Addl. Cit, Sr. Dr Date Of Hearing : 21.06.2023 Date Of Pronouncement : 22.06.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.06.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: 1. That On The Facts & Circumstances Of The Case, The Cit(A) Erred In Upholding The Action Of The Assessing Officer In Disallowing Deduction Of Rs. 16,86,273/- Under Section 80P(2)(A)(I) Of The Income Tax Act, 1961 On The Ground That Interest Income Of Rs. 16,86,273/- Earned From Fixed Deposits/Investments With State Bank Of India Is Not Derived From Business & Was Taxable Under The Head 'Income From Other Sources', Which Is Not Eligible For Deduction Under That Section. Appellant Prays For Allowing The Same.

For Appellant: Shri Palash Chattopadhya, ARFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(4)Section 8O

Indore Mandal Dak Tar Karamchari Sahakari Sanstha My. Indore, Indore vs. The Additional CIT, Indore

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

ITA 97/IND/2023[2020-21]Status: DisposedITAT Indore22 Jun 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniindore Mandal Dak Tar Acit Karamchari Sahakari Indore Vs. Sanstha Maryadit Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaji 0159 C Assessee By Shri Venus Rawka, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2023 Date Of Pronouncement 22.06.2023

Section 142(1)Section 80P

W.B. Fire & Emergency Services Cooperative Credit Society Ltd., Kolkata vs. ITO, Ward-47(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 354/KOL/2022[2018-2019]Status: DisposedITAT Kolkata21 Jun 2023AY 2018-2019

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.354/Kol/2022 Assessment Years: 2018-19 W.B. Fire & Emergency Services ………. Appellant Cooperative Credit Society Ltd. (Pan: Aaaaw7725K) Vs. Income Tax Officer, Wd-47(1), …………….. Respondent Kolkata.

Section 10ASection 119BSection 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 250Section 80ASection 80I

Vile Parle Prarthana Chsl, Mumbai vs. PCIT, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1153/MUM/2023[2018-19]Status: DisposedITAT Mumbai21 Jun 2023AY 2018-19

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary: A.Y : 2018-19

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri Ankush Kapoor

Section 143(3)Section 263Section 80PSection 80P(2)(d)Section 80P(4)

Kongnoli Sarva Seva Sahakari Society Limited, Sangli vs. The Income Tax Officer, Ward-2(3), Sangli

The appeal of the assessee is ALLOWED

ITA 577/PUN/2023[2013-14]Status: DisposedITAT Pune20 Jun 2023AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 577/Pun/2023 निर्धारण वर्ा / Assessment Year : 2013-14 Kongnoli Sarva Seva Society Ltd., Ap Kongnoli, Tal- Kavathe Mahankal, Dist. - Sangli – 416 418 Pan: Aabak3021D . . . . . . . अपऩलधथी / Appellant

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 250Section 271(1)(c)Section 80P

Castlemaine Premises Co-Op Society Ltd, Pune vs. The Principal Commissioner of Income Tax-4, Pune

The appeal of the assessee is ALLOWED

ITA 576/PUN/2023[2018-19]Status: HeardITAT Pune19 Jun 2023AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 576/Pun/2023 निर्धारण वर्ा / Assessment Year : 2018-19 Castlemaine Premises Co-Op Society Ltd., Godrej Castlemaine, 42, Sassoon Rd., Next To Ruby Hall Clinic, Pune. Pan: Aaaac5155H . . . . . . . अपऩलधथी / Appellant बनाम / V/S Pr. Commissioner Of Income Tax Circle- 4, Pune . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri Keyur Patel सपिवधई की तधरऩख / Date Of Conclusive Hearing : 15/06/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 15/06/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee For The Assessment Year [For Short “Ay”] 2018-19 Is Assailed Against The Revisionary Order Of Pr. Commissioner Of Income Tax-4, Dt. 17/03/2023 Passed U/S 263 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 24/02/2021 Passed U/S 143(3) R.W.S 143(3A) & 143(3B) By The National E-Assessment Centre, Delhi, [For Short “Ao”].

For Appellant: NoneFor Respondent: Shri Keyur Patel

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

Balwantpuram Samrajya L6 Hijk Co-Operative Housing Society Limited, Kothrud vs. Principal Commissioner of Income Tax, Pune-2, Pune

In the result, the appeal of assessee is allowed

ITA 653/PUN/2023[2018-19]Status: DisposedITAT Pune16 Jun 2023AY 2018-19

For Appellant: NoneFor Respondent: Shri Keyur Patel, CIT-DR

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

Kirloskar Oil Engine Employees Co- Op Credit Society Ltd, Pune vs. Principal Commissioner of Income Tax, Pune-2, Pune

In the result, the appeal of assessee is allowed

ITA 605/PUN/2023[2018-19]Status: DisposedITAT Pune16 Jun 2023AY 2018-19

For Appellant: Shri Rohit C KasatFor Respondent: Shri Keyur Patel, CIT-DR

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

Chengamanad Panchayat Service Co-Op Bank Ltd, Aluva vs. ITO Ward 3, Aluva

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 975/COCH/2022[2017-18]Status: DisposedITAT Cochin16 Jun 2023AY 2017-18

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

For Appellant: Sri.SurendranathRao, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.AR

Section 143(3)Section 250(6)Section 5Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

Shree Madhi Surali Vibhag Nagrik Sahakari Dhiran Mandali Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -2(3), Surat

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

ITA 141/SRT/2023[2014-15]Status: DisposedITAT Surat15 Jun 2023AY 2014-15

Bench: Shri Pawan Singhआ.अ.सं./Ita No.141/Srt/2023 (Ay 2014-15) (Hearing In Physical Court) Shree Madhi Surali Vibhag Deputy Commissioner Of Nagri Sahakari Dhiran Income Tax, Circle-2(3), Vs Mandali Ltd., At & P.O( Surat Aaykar Bhavan, Madhi, Tal. Bardoli, Majura Gate, Surat- Surat-395006 395002 Pan No: Aadas 5644 L अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Yogesh S. Gamit, Advocate राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr अपील पंजीकरण/Appeal Instituted On 22.02.2023 सुनवाई की तारीख/Date Of Hearing 21.04.2023 उ"घोषणा क" तार"ख/Date Of 15.06.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld. Cit(A)”] Dated 23.12.2022 For Assessment Year 2014-15, Which In Turn Arises From The Addition Made By The Dcit, Circle-2(3), Surat / Assessing Officer In Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 16.11.2016. The Assessee Has Raised The Following Grounds Of Appeal:- Shree Madhi Surali Vibhag Nagrik Sahakari Dhiran Mandali Ltd. “1. That On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals)-Nfac, Delhi [Here-In-After Referred To As Ld. Cit(Appeals)] Was Not Justified & Grossly Erred By Without Considering The Facts, Legal Cases & Documents Submitted By The Appellant. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Appeals) Was Not Justified & Grossly Erred In Confirming The Action Of The A.O Order Passed U/S 143(3) Of The I.T Act 1961 Which Is Incomplete & Also Bad On Facts.

Section 143(3)Section 254(1)Section 80PSection 80P(2)(d)

Janahit Nagari Sahakari Pathpedhi Limited, Pune vs. Principla Commissioner of Income Tax-4, Pune

In the result, the appeal of assessee is allowed

ITA 521/PUN/2023[2018-19]Status: DisposedITAT Pune14 Jun 2023AY 2018-19

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkende

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

Neyyoor P A C C S Ltd, Kanyakumari vs. ITO, Ward 3, Nagercoil

In the result, both the appeals filed by the assessee are allowed for

ITA 377/CHNY/2022[2018-19]Status: DisposedITAT Chennai14 Jun 2023AY 2018-19

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.377/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 Neyyoor P A C C S Ltd No. 398, Vs. The Income Tax Officer, 398, Neyyoor West, Neyyoor Post, Ward 3, Kanyakumari District, Nagercoil. Tamil Nadu 629 803. [Pan:Aaean0731E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 08.06.2023 घोषणा की तारीख /Date Of Pronouncement : 14.06.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Both Dated 21.03.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2018-19 On 22.01.2019 Admitting Nil Income After Claiming Deduction Under Section 80P Of The Income Tax Act

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 119(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

M/S Edavanakkad Service Co-Op Bank Ltd No 1, Ernakulam vs. The ITO Ward 2(5) Non Corporate, Kochi

ITA 1017/COCH/2022[2015-16]Status: DisposedITAT Cochin14 Jun 2023AY 2015-16

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)

Section 143(3)Section 40Section 80PSection 80P(2)(a)

M/S Edavanakkad Service Co-Op Bank Ltd No 1, Ernakulam vs. The ITO Ward 2(5) Non Corporate, Kochi

ITA 1016/COCH/2022[2014-15]Status: DisposedITAT Cochin14 Jun 2023AY 2014-15

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)

Section 143(3)Section 40Section 80PSection 80P(2)(a)

M/S Edavanakkad Service Co-Op Bank Ltd No 1, Ernakulam vs. The ITO Ward 2(5) Non Corporate, Kochi

ITA 1015/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Jun 2023AY 2013-14

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)

Section 143(3)Section 40Section 80PSection 80P(2)(a)

M/S Chavakkad Service Co-Op Bank Ltd No F 9991, Thrissur vs. ITO Ward 1 &Tps, Guruvayoor

ITA 30/COCH/2023[2017-18]Status: DisposedITAT Cochin12 Jun 2023AY 2017-18

Bench: Shri Sanjay Arora, Am & Shri Aby T.Varkey, Jm

For Respondent: Smt.J.M.Jamuna Devi, Sr. DR

Section 271BSection 80PSection 80P(2)(a)Section 80P(4)

M/S Chavakkad Service Co-Op Bank Ltd No F 9991, Thrissur vs. ITO Ward 1 &Tps, Guruvayoor

ITA 29/COCH/2023[2012-13]Status: DisposedITAT Cochin12 Jun 2023AY 2012-13

Bench: Shri Sanjay Arora, Am & Shri Aby T.Varkey, Jm

For Respondent: Smt.J.M.Jamuna Devi, Sr. DR

Section 271BSection 80PSection 80P(2)(a)Section 80P(4)

Kolhar Bhagwatipur Vapari Gramin Bigarsethi Sahakari Patsantha Ltd, Ahmednagar vs. Income Tax Officer, Ward-1, Ahmednagar

In the result, the appeal is allowed for statistical purposes

ITA 615/PUN/2023[2018-19]Status: DisposedITAT Pune09 Jun 2023AY 2018-19

Bench: Shri R.S. Syal

Section 143(3)Section 250Section 80P

Anupam Co- Operative Housing Society, Pune vs. Income Tax Officer, Ward-12(1), Pune

In the result, both the appeals are allowed

ITA 611/PUN/2023[2020-21]Status: DisposedITAT Pune09 Jun 2023AY 2020-21

Bench: Shri R.S. Syal

Section 143(3)Section 154Section 2(19)Section 80PSection 80P(2)(d)Section 80P(4)