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

Salem Distt. Child Welfare Org.Asst.Tcs Limied, Salem vs. ITO, Ward-1(1), Salem

The appeal stand partly allowed

ITA 402/CHNY/2023[2019-20]Status: DisposedITAT Chennai26 Apr 2023AY 2019-20

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri S.Sridhar (Advocate-Erode)-Ld. ARFor Respondent: Shri D.Hema Bhupal (JCIT) –Ld.DR

Section 10ASection 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80P

Ceat Employees Co-Operative Credit Society Ltd, Mumbai vs. NFAC, Mumbai

In the result, the appeal of the assessee is allowed

ITA 159/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Apr 2023AY 2017-18

Bench: Shri Amarjit Singhceat Employees Co- Vs. Nfac Operative Credit Society Income Tax Officer Ltd., Ground Floor, Cpb Bangalore C/O Ceat Ltd. Bhandup Village Road, Bhandup West Mumbai – 400078 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaac0547M Appellant .. Respondent Appellant By : Shekhar Patwardhan Respondent By : C.T. Mathews Date Of Hearing 21.03.2023 Date Of Pronouncement 26.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By Nfac, Delhi Dated 21.11.2022 For A.Y. 2017-18. The Assesse Has Raised The Following Grounds Before Us: “1. On The Facts & Circumstances Of The Case & Also In Law The Learned Cit Appeals Has Erred In Confirming The Disallowance Of The Deduction Claimed By The Appellant U/S 80P(2)(A)(I) 80P(2)(D) To The Tune Of Rs.1014680/- Though The Appellant Is Very Much Entitled For The Same 2. The Appellant Craves Leave To Add, Alter, Amend & Modify The Aforesaid Grounds Of Appeal At Or Any Time Before The Hearing As May Be Advised From Time To Time.” 2. The Fact In Brief Is That Assesse Is A Cooperative Society Carrying On The Business Of Giving Credit Facilities To Its Members For The Last Several Years. The Assessee Has Filed Return Of Income Declaring Total

For Appellant: Shekhar PatwardhanFor Respondent: C.T. Mathews

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

Primary Agriculture Co Operative Credit Society, Karimnagar vs. ITO, Ward-2, Karimnagar

In the result, the appeal of the assessee in ITA

ITA 142/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Apr 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: NoneFor Respondent: Sri K.P.R.R. Murthy

Section 133(6)Section 139(1)Section 142(1)Section 144Section 144(1)(b)Section 271BSection 274Section 80A(5)Section 80P

Primary Agriculture Co Operative Credit Society, Karimnagar vs. ITO, Ward-2, Karimanagar

In the result, the appeal of the assessee in ITA

ITA 141/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Apr 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: NoneFor Respondent: Sri K.P.R.R. Murthy

Section 133(6)Section 139(1)Section 142(1)Section 144Section 144(1)(b)Section 271BSection 274Section 80A(5)Section 80P

Godhavadar Seva Sahakari Mandali Ltd., Godhavadar, Liliya Mota, Amreli-365535 vs. The ADIT (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 315/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

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

Batava Devli Seva Sahakari Mandali Ltd., Batava Devli, Tal. Kunlava, Dist. Amreli vs. The ADIT, (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 314/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 143(1)(v)Section 250Section 80Section 80A

Mohani Timbarva Seva Sahakari Mandali Ltd, Surat vs. Dy. Commissioner of Income Tax, Circle-2(1)(1), Surat

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

ITA 433/SRT/2022[2019-20]Status: DisposedITAT Surat25 Apr 2023AY 2019-20

Bench: Shri Pawan Singh(Physical Hearing) Mohani Timbarva Seva Sahakari D.C.I.T., Mandali Ltd.,At Post Mohani, Circle-2(1)(1), Vs. Tal-Palsana, Dist- Choryasi, Surat. City- Surat-394305. Pan No. Aasfm 2206 Q Appellant/ Assessee Respondent/ Revenue

Section 143(1)Section 154Section 254(1)Section 80Section 80PSection 80P(2)(d)

M/S. Madnalli V V S Bank Ld., Madnalli vs. Income-Tax Officer, Ward-1(7), Hubli

Accordingly ground no. 2 raised by the assessee stands allowed

ITA 195/BANG/2023[2017-18]Status: DisposedITAT Bangalore21 Apr 2023AY 2017-18

Bench: Smt. Beena Pillaiassessment Year : 2017-18 M/S. Madnalli V V S Bank Ltd., The Income 1, Register Office, Tax Officer, Taluka Haliyal, Ward – 1(7), Dist. Uttar Kannada, Hubli. Madnalli – 581 329. Vs. Karnataka. Pan: Aaajm0907C Appellant Respondent

For Appellant: Shri Vishal Rao, CA

Section 142(1)Section 143(2)Section 234BSection 4Section 57Section 58Section 80P(2)(a)Section 80P(2)(d)Section 9

Jetpur Kheti V V K S Mandali Limited, Jetpur, Dist. Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 148/RJT/2022[2017-18]Status: DisposedITAT Rajkot21 Apr 2023AY 2017-18

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.143/Rjt/2022 ("नधा"रणवष" / Assessment Year 2017-18) Guru Datatrey Sarafi बनाम/ Pr. Cit-1 Sahkari Mandli Ltd. Rajkot Vs. Datt Bhavan Sant Kabir Road, Opp. Sardar Patel High School, Rajkot-360003 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaag3569K (अपीलाथ"/Appellant) (""यथ" / Respondent) आयकरअपीलसं./I.T.A. No.138/Rjt/2022 ("नधा"रणवष" / Assessment Year 2017-18) Kodvav Vividh Karyasahkari बनाम/ Pr. Cit-1, Mandali Ltd. Rajkot Vs. At. Kodvav, Kodvav, Manavadar, Gujarat-362620 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaak0643A (अपीलाथ"/Appellant) (""यथ" / Respondent) आयकरअपीलसं./I.T.A. No.148/Rjt/2022 ("नधा"रणवष" / Assessment Year 2017-18) Jetpur Kheti V V K S Mandli बनाम/ Pr. Cit-1, Ltd. Rajkot Vs. Sahkar Bhavan, Bavavala Para, Sardar Road, Jetpur, Rajkot-360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaak0643A (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Shri Sumit Shingala, A.RFor Respondent: Shri Shramdeep Sinha, CIT D.R

Section 143(3)Section 263Section 80Section 80P

Guru Datatrey Sarafi Sahkari Mandali Ltd., Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 143/RJT/2022[2017-18]Status: DisposedITAT Rajkot21 Apr 2023AY 2017-18

For Appellant: Shri Sumit Shingala, A.RFor Respondent: Shri Shramdeep Sinha, CIT D.R

Section 143(3)Section 263Section 80Section 80P

Kodvav Vividh Karya Sahakari Mandali Limited, Village Kodvav, Tal. Manavadar vs. The Pr. CIT-1, Rajkot

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

ITA 138/RJT/2022[2017-18]Status: DisposedITAT Rajkot21 Apr 2023AY 2017-18

For Appellant: Shri Sumit Shingala, A.RFor Respondent: Shri Shramdeep Sinha, CIT D.R

Section 143(3)Section 263Section 80Section 80P

M/S. Primary Agriculture Credit Co-Operative Society Limited Nallur, Davangere vs. Income-Tax Officer, Ward-1, Davangere

In the result, the appeal of the Assessee is allowed

ITA 84/BANG/2023[2017-18]Status: DisposedITAT Bangalore18 Apr 2023AY 2017-18

Bench: Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Smt. Sunaiana Bhatia, A.RFor Respondent: Shri Ganesh R. Ghale, D.R

Section 142(1)Section 144Section 68Section 80ASection 80P

Court Chambers Premises Co-Op Society Limited, Mumbai vs. Dy.Commissioner of Income Tax, CPC, Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 2939/MUM/2022[2018-2019]Status: DisposedITAT Mumbai17 Apr 2023AY 2018-2019

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blecourt Chambers Premises V. Centralized Processing Centre Co.Op Society Limited Income-Tax Department Ground Floor Bengaluru - 560500 Court Chambers Co-Op. Society Limited 35, New Marine Lines Pan: Aaaac0133H (Appellant) (Respondent)

Section 139Section 143(1)Section 80PSection 80P(2)Section 80P(2)(d)

M/S Niramaruthur Service Co-Op Bank Ltd, Tirur vs. ITO Ward 1, Tirur

In the result, the appeals by the assessees are allowed

ITA 932/COCH/2022[2017-18]Status: DisposedITAT Cochin17 Apr 2023AY 2017-18

Bench: Shri Sanjay Arora & Shri Sandeep Gosain

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(3)Section 80P

M/S Ariyallur Service Co-Op Bank, Malappuram vs. Income Tax Officer Ward(3), Tirur

In the result, the appeals by the assessees are allowed

ITA 883/COCH/2022[2017-18]Status: DisposedITAT Cochin17 Apr 2023AY 2017-18

Bench: Shri Sanjay Arora & Shri Sandeep Gosain

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(3)Section 80P

M/S Ariyallur Service Co-Op Bank, Malappuram vs. Income Tax Officer Ward (3), Tirur

In the result, the appeals by the assessees are allowed

ITA 882/COCH/2022[2009-10]Status: DisposedITAT Cochin17 Apr 2023AY 2009-10

Bench: Shri Sanjay Arora & Shri Sandeep Gosain

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(3)Section 80P

M/S. Dignagar Samabai Krishi Unnayan Samiti Ltd., Nadia vs. I.T.O., Ward - 41(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 683/KOL/2022[2018-2019]Status: DisposedITAT Kolkata13 Apr 2023AY 2018-2019

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 80P

Kuzhur Service Co-Operative Bank Limited vs. The Income Tax Officer

WP(C)/13218/2023HC Kerala12 Apr 2023

Bench: The 2Nd Respondent, Petitioner Relied On The Judgment Of The Supreme Court In Mavilayi Service Cooperative Bank Ltd. V. Commissioner Of Income Tax; 2021 (1) Klt 485 Now Governs The Field Thereby Rendering The Assessment Itself As Incorrect.

Section 80P

Thottippal Service Co-Operative Bank Limited vs. The Income Tax Officer

WP(C)/13078/2023HC Kerala12 Apr 2023

Section 80P

Aa368 Appakudal Pudupalayam Agri Co-Op Credit Society, Erode vs. ADIT-CPC, Bangalore

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

ITA 639/CHNY/2022[2016-2017]Status: DisposedITAT Chennai12 Apr 2023AY 2016-2017

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.639/Chny/2022 िनधा"रण वष"/Assessment Year: 2016-17 Aa368 Appakudal Pudupalayam Agri Vs. The Assistant Director Of Co-Op. Credit Society, Pudupalayam, Income Tax - Cpc, Sakthi Nagar, Erode 638 315. Bengaluru. [Pan: Aacaa0858K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 27.02.2023 घोषणा की तारीख /Date Of Pronouncement : 12.04.2023 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, Dated 08.07.2022 Relevant To The Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee The Assessee Is A Primary Agricultural Co-Operative Credit Society Limited Registered Under The Tamilnadu Co-Operative Societies Act,1983. The Assessee Filed The 2

For Appellant: Shri S. Sridhar, Advocate [Erode]For Respondent: Shri P. Sajit Kumar, JCIT

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