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

Abhyudaya Coop Bank Ltd., Mumbai vs. Pr. CIT-1, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 623/MUM/2021[2011-12]Status: DisposedITAT Mumbai23 Mar 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bleabhyudaya Co-Op Bank Limited V. Pr.Cit -1 Ground Floor, K.K. Tower 3Rd Floor, Room No. 330 Abhudaya Bank Lane Aayakar Bhavan, M.K. Road Off. G.D. Ambedkar Marg Mumbai - 400020 Parel Village, Mumbai – 400012 Pan: Aaaaa0300L (Appellant) (Respondent) Assessee By : Shri Keshav Bhujale Department By : Ms. Sailaja Rai

For Appellant: Shri Keshav BhujaleFor Respondent: Ms. Sailaja Rai

Section 143Section 143(3)Section 147Section 263Section 36(1)(via)Section 36(1)(viia)

M/S.Nediyruppu Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 93/COCH/2021[2014-15]Status: DisposedITAT Cochin17 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Dipu R., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

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

The Nediyiruppu Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 92/COCH/2021[ 2009-10 ]Status: DisposedITAT Cochin17 Mar 2022

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Dipu R., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

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

The Principal Commissioner of Income TAx vs. The Nadakkal Service Co-Operative Bank Ltd

The appeals are allowed to the extent indicated above

ITA/14/2020HC Kerala15 Mar 2022

Section 80PSection 80P(2)(d)

Nivrutisheth Gramin Bigarsheti Sahakari Pat.Ltd, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

In the result, the appeal is allowed

ITA 1502/PUN/2018[2015-16]Status: DisposedITAT Pune15 Mar 2022AY 2015-16

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.1502/Pun/2018 "नधा"रण वष" / Assessment Year : 2015-16

Section 2(19)Section 80PSection 80P(2)(a)

M/S. Kotekar Vyavasaya Seva Sahakara Sangha Niyamitha, Mangaluru vs. The Income Tax Officer, Ward - 2(4), Mangaluru

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

ITA 1232/BANG/2019[2015-16]Status: DisposedITAT Bangalore14 Mar 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Kotekar Vyavasaya Seva Sahakara Sangha Niyamitha, The Income Tax Officer, 5-4(5), Raitha Sadana, Ward – 2(4), Beeri, Kotekar, Mangalore. Mangalore – 575 022. Vs. Pan: Aaaak2844D Appellant Respondent Assessee By : Shri Prashanth .G.S, Ca : Shri Sankar Ganesh K, Jcit Revenue By (Dr) Date Of Hearing : 31-01-2022 Date Of Pronouncement : 14-03-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Dated 19.03.2019 Passed By Ld.Cit(A), Mangaluru On Following Grounds Of Appeal: Tax Effect In Sl.No. Grounds Of Appeal Rs. A) The Orders Of The Authorities Below In So Far As These Are Against The Appellant Is Opposed To Law, Weight Of Evidence, Natural Justice, Probabilities, Facts & Circumstances Of The Appellant'S 1. Case. B) The Appellant Denies Itself Liable To Be Assessed On A Total Income Of Rs.82,17,400/- As Against The Returned Income Of Rs.1,99,640/- Under The Facts & Circumstances

For Appellant: Shri Prashanth .G.S, CA

Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Income Tax Officer, Ambedkar Nagar vs. M/S Sahkari Ganna Vikas Samiti, Akbarpur, Ambedkar Nagar

In the result, both these appeal(s) filed by Revenue in ITA no

ITA 93/ALLD/2020[2015-2016]Status: DisposedITAT Allahabad11 Mar 2022AY 2015-2016

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. A.K. Singh, Sr. DRFor Respondent: Sh. J.N. Shukla Advocate

Section 143(3)Section 2(19)Section 80P

Income Tax Offcer, Amdekar Nagar, Amebdkar Nagar vs. M/S Sahkari Ganna Vikas Samiti, Ambedkar Nagar

In the result, both these appeal(s) filed by Revenue in ITA no

ITA 92/ALLD/2020[2014-2015]Status: DisposedITAT Allahabad11 Mar 2022AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. A.K. Singh, Sr. DRFor Respondent: Sh. J.N. Shukla Advocate

Section 143(3)Section 2(19)Section 80P

ITO, Ward-1(1), Cuttack vs. The Cuttack Credit Co-Op. Soceity Ltd, Cuttack

In the result, appeal of the revenue is dismissed

ITA 27/CTK/2021[2015-16]Status: DisposedITAT Cuttack09 Mar 2022AY 2015-16

For Appellant: Shri N.R.BiswalFor Respondent: Shri Sovesh Chandra Mohnanty, Sr

Section 80P(2)(a)

M/S Athoula Co-Op Agricluture Multipurpose Service Society Ltd, Jalandhar vs. Assistant Commissioner of Income Tax, Circle-4, Jalandhar

In the result, both the appeal filed by the assessee are dismissed

ITA 133/ASR/2018[2015-16]Status: DisposedITAT Amritsar02 Mar 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Satbir Singh, Sr. DR

Section 271Section 80P(1)Section 80P(2)(a)

Mesres Athoula Co-Op Agriculture Multipurpose Service Society Ltd, Jalandhar vs. Assistant Commissioner of Income Tax, Circle-4, Jalandhar

In the result, both the appeal filed by the assessee are dismissed

ITA 132/ASR/2018[2014-15]Status: DisposedITAT Amritsar02 Mar 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Satbir Singh, Sr. DR

Section 271Section 80P(1)Section 80P(2)(a)

The Government Servants Co-Op Credit Society Ltd., Vadodara vs. The ITO, Ward-3(1)(2), Vadodara

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

ITA 442/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

For Appellant: Shri Amrin Pathan, A.RFor Respondent: Shri Purushottam Kumar, Sr..D.R

Section 5Section 56Section 80P(2)

ITO 20 (3)(5), Mumbai vs. Vishal Junnar Sahakari Patpedhi Maryadit, Mumbai

ITA 7752/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Feb 2022AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Amarjit Singh () Assessment Year: 2013-14 Income Tax Officer-20(3)(5), Vishal Junnar Sahakari Patpedhi Room No. 205, 2Nd Floor, Maryadit, Piramal Chambers, Lalbaug, Vs. 5-6, Marwadichawl, K.L. Borkar Parel, Marg, Ghaudapdev D.P. Wadi, Mumbai-400012. Mumbai-400033 Pan No. Aaaav 0104 H Appellant Respondent Assessment Year: 2013-14 Vishal Junnar Sahakari Income Tax Officer-20(3)(5), Room No. 205, 2Nd Floor, Piramal Patpedhi Maryadit, B/3, Sussex Industrial Estate, Vs. Chambers, Lalbaug, Parel, Dadojikonddeo Cross Road, Mumbai-400012. Byculla (E), Mumbai-400027. Pan No. Aaaav 0104 H Appellant Respondent Assessment Year: 2014-15 Income Tax Officer-20(3)(5), Vishal Junnar Sahakari Patpedhi Room No. 205, 2Nd Floor, Maryadit, Piramal Chambers, Lalbaug, Vs. 5-6, Marwadichawl, K.L. Borkar Parel, Marg, Ghaudapdev D.P. Wadi, Mumbai-400012. Mumbai-400033 Pan No. Aaaav 0104 H Appellant Respondent

For Appellant: Mr. Rajendra Kadrekar&For Respondent: Mr. S.N. Kabra, DR

Section 80PSection 80P(4)

Kakkabe vs. S Bank Limited, Kodugu

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

ITA 490/BANG/2021[2015-16]Status: DisposedITAT Bangalore28 Feb 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Kakkabe Vssn Bank The Principal Ltd., Commissioner Of Main Road, Kakkabe, Income-Tax, Kodagu – 571 212. Mysore. Pan: Aaabk0958P Vs. Appellant Respondent Assessee By : None Revenue By : Shri Sumer Singh Meena, Cit I Date Of Hearing : 31-01-2022 Date Of Pronouncement : 28-02-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Dated 06.03.2020 Passed By Ld.Pr.Cit, Mysore On Following Grounds Of Appeal: “1. The Impugned Order As Passed By The Hon'Ble Pr.Cit U/S 263 Of The Income-Tax Act, 1961 Is Arbitrary, Unjust & Illegal Under The Facts & Circumstances Of The Appellant Case. 2. On The Facts & Circumstances Of The Case & On Law, The Hon'Ble Pr.Cit Has Assumed The Jurisdiction U/S 263 Under Incorrect Application Of Law As Twin Condition Of "Erroneous Order & Prejudicial To Interest Of Revenue" As Enunciated U/S 263 Were Not Satisfied Simultaneously & Therefore Assumption Of Jurisdiction U/S 263 & Impugned Order Passed Thereunder Liable To Be Quashed As Void-Ab-Initio. 3. On The Facts & Circumstances & Law, The Original Order Passed By The Learned Ao Was After Proper Application Of Mind & Proper Appreciations Of Law & The Intervention Caused By The Hon'Ble Pr. Cit By Invoking The Provisions Of Section 263 Has No Sanction Of Settled

For Appellant: NoneFor Respondent: Shri Sumer Singh Meena, CIT I

Section 143(3)Section 260Section 263Section 80P(1)Section 80P(2)Section 80P(2)(a)