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

Shri Mathaji Vividoddesha Souharda Sahakari Niyamitha, Bangalore vs. Income Tax Officer, Ward-2(2)(1), Bengaluru

In the result, appeal by the Assessee is allowed for statistical purposes

ITA 193/BANG/2021[2015-16]Status: DisposedITAT Bangalore20 Sept 2021AY 2015-16

Bench: Shri George George K

For Appellant: Sri.Prakash Hegde, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 143(3)Section 234BSection 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

Nanjangud Taluk Teachers Co-Operative Society Limited, Nanjangud vs. The Income Tax Officer, Ward-2(3), Mysore

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

ITA 186/BANG/2021[2017-18]Status: DisposedITAT Bangalore20 Sept 2021AY 2017-18

Bench: Shri George George K

For Appellant: Sri.Ravishankar, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 143(2)Section 80P

M/S. the Tappers Service Co-Operative Society Limited, Udupi vs. Income Tax Officer, Ward- 2, Udupi

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

ITA 1263/BANG/2019[2016-17]Status: DisposedITAT Bangalore20 Sept 2021AY 2016-17

Bench: Shri George George K

For Appellant: Sri.Sandeep Chalapathy, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

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

Income Tax Officer, Ward- 6(3)(2), Bangalore vs. M/S. the Pavagada Souharda Multi Purpose Co-Operative Limited, Bangalore

In the result, appeal by the revenue is dismissed

ITA 648/BANG/2020[2016-17]Status: DisposedITAT Bangalore16 Sept 2021AY 2016-17

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2016-17 The Income Tax Officer, Vs. M/S. The Pavagada Souharda Multi Purpose Co- Ward – 6(3)(2), Operative Ltd., 2729 First Floor, 14Th Cross, Kodigehalli Gate Bangalore. Sahakarnagar, Bangalore – 560 092. Pan : Aadat 6714 E Revenue By : Shri. Priyadarshi Mishra, Addl. Cit(Dr)(Itat), Bangalore Assessee By : Shri. Madhukar G. Hegde, Ca Date Of Hearing : 14.09.2021 Date Of Pronouncement : 16.09.2021 O R D E R

For Appellant: Shri. Madhukar G. Hegde, CAFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bangalore

Section 2(19)Section 5Section 6(1)Section 80PSection 80P(2)Section 80P(2)(a)

Shree Madhi Surali Vibhag Nagrik Sahakari Dhiran Mandali Ltd, Surat vs. Pr.CIT-2, Surat

In the result, appeal of the assessee is allowed

ITA 305/SRT/2019[2014-15]Status: DisposedITAT Surat15 Sept 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Madhi Surali Vibhag The Principal Nagriksahakari Dhiran Mandali Commissioner Of Income- Vs. Ltd., Tax-2, Surat. At & Po Madhi, Tal. Bardoli, Surat – 394340. Pan: Aadas 5644 L Applicant Respondent

Section 142(1)Section 143(3)Section 254(1)Section 263Section 80Section 80P

Kothapally Farmers Co- Operative Society Limited, Medak vs. Income Tax Officer, Ward-1, Sangareddy

In the result, the appeals of the assessee are allowed

ITA 771/HYD/2020[2016-17]Status: DisposedITAT Hyderabad15 Sept 2021AY 2016-17

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasad Sahu

For Appellant: Smt. Ambika SFor Respondent: Sri Rohit Mujumdar,DR

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

Kothapally Farmers Service Co Operative Society Limited, Medak vs. Income Tax Officer Ward-1, Sangareddy

In the result, the appeals of the assessee are allowed

ITA 770/HYD/2020[2015-16]Status: DisposedITAT Hyderabad15 Sept 2021AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasad Sahu

For Appellant: Smt. Ambika SFor Respondent: Sri Rohit Mujumdar,DR

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

Mumbai Postal Employees Co-Op. Credit Soc. Ltd., Mumbai vs. Pr. CIT -17, Mumbai

The appeal stands allowed for statistical purposes

ITA 682/MUM/2021[2015-16]Status: DisposedITAT Mumbai14 Sept 2021AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.682/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) & आयकरअपील िं./ I.T.A. No.681/Mum/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Mumbai Postal Employees Co- Pr. Cit – 17 R. No. 120, 1St Floor, C-41 To C-43, Operative Credit Society Ltd. बिाम/ Gpo Building, Fort, G-Block, Kautilya Bhavan Vs. Mumbai-400 001 Bandra Kurla Complex, Bandra(East), Mumbai-400 051 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaajm-0032-G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Deepak Tikkekar, Ld. Ar Revenue By : Shri Sunil Jha, Ld. Cit-Dr ुनवाई की तारीख/ : 05/08/2021 Date Of Hearing घोषणा की तारीख / : 14/09/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aggrieved By Invocation Of Revisional Jurisdiction U/S 263 For Assessment Years (Ay) 2015-16 & 2016-17 By Learned Pr. Commissioner Of Income Tax-17, Mumbai (Pr. Cit) Vide Separate Orders Dated 22/01/2021 & 09/03/2021, The Assessee Is In Further Appeal Before Us.

For Appellant: Shri Deepak Tikkekar, Ld. ARFor Respondent: Shri Sunil Jha, Ld. CIT-DR

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

Mumbai Postal Employees Co-Op. Credit Soc. Ltd., Mumbai vs. Pr. CIT -17, Mumbai

The appeal stands allowed for statistical purposes

ITA 681/MUM/2021[2016-17]Status: DisposedITAT Mumbai14 Sept 2021AY 2016-17

For Appellant: Shri Deepak Tikkekar, Ld. ARFor Respondent: Shri Sunil Jha, Ld. CIT-DR

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

Kharel Vibhag V. V. K.S. M. Limited, Na

In the result, appeals filed by the assessees (In ITA No

ITA 201/SRT/2018[2014-15]Status: DisposedITAT Surat07 Sept 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR

Section 143(3)Section 234ASection 80PSection 80P(2)(a)

Kharel Vibhag Vividh Karyakari Sahkari Mandli Ltd., Na

In the result, appeals filed by the assessees (In ITA No

ITA 200/SRT/2018[2013-14]Status: DisposedITAT Surat07 Sept 2021AY 2013-14

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR

Section 143(3)Section 234ASection 80PSection 80P(2)(a)

Maroli Bazaar Vibhag Vividh Karyakari Sahkari Mandli Ltd., Na

In the result, appeals filed by the assessees (In ITA No

ITA 199/SRT/2018[2014-15]Status: DisposedITAT Surat07 Sept 2021AY 2014-15

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR

Section 143(3)Section 234ASection 80PSection 80P(2)(a)

M/S. Maroli Bazar Vibhag Vividh Karyakari Sahkari Mandli Ltd., Na

In the result, appeals filed by the assessees (In ITA No

ITA 173/SRT/2017[2013-14]Status: DisposedITAT Surat07 Sept 2021AY 2013-14

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR

Section 143(3)Section 234ASection 80PSection 80P(2)(a)

M/S. Aletty Co-Operative Agricultural Bank Limited, Sullia vs. Income Tax Officer, Ward-1, Bangalore

In the result, the appeal of the assessee is treated as partly allowed for statistical purpose

ITA 469/BANG/2020[2016-17]Status: DisposedITAT Bangalore31 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2016-17 M/S. Aletty Co-Operative Agricultural Bank Ltd., Vs. The Income Tax Officer, Aletty Post & Village, Ward -1, Sullia – 574 247. Puttur. Pan : Aaaaa 4243 J Appellant Respondent Appellant By : Shri. Ravish Rao, Ca Respondent By : Shri. Elamurugu G, Jcit(Dr)(Itat), Bengaluru Date Of Hearing : 30.08.2021 Date Of Pronouncement : 31.08.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Against The Order Of Cit(A), Mangaluru, Dated 06.01.2020, In Relation To Ay 2016-17. 2. The Assessee Is A Primary Agricultural Credit Co-Operative Society Registered Under The Karnataka State Co-Operative Societies Act, 1959. It Accepts Deposits From Its Members & Provides Credit Facilities To Its Members. In The Return Of Income Filed For Assessment Year 2015-16, The Assessee Claimed Deduction Under Section 80P Of The Income Tax Act, 1961(Act) Of A Sum Of Rs.68,85,589/-. Out Of The Aforesaid Sum That Was Claimed As Deduction U/S.80P Of The Act, A Sum Of Rs.43,49,141 Was Interest On Deposits Made With South Canara District Co-Operative Bank(Scdcc Bank) & A Sum Of Rs.5,72,959 Was Dividend On Investments Made In Scdcc Bank. The Deduction On The Aforesaid Two Page 2 Of 14 Sums Were Claimed By The Assessee U/S.80P(2)(A)(D) Of The Act. The Remaining Sum Was Claimed As Deduction U/S.80P(2)(A) (I) Of The Act, Being Income Earned From Providing Credit Facility To Its Members.

For Appellant: Shri. Ravish Rao, CAFor Respondent: Shri. Elamurugu G, JCIT(DR)(ITAT), Bengaluru

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

Shree Venkatramana Credit Co-Operative Society Limited, Sullia vs. Income Tax Officer, Ward- 1, Puttur

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

ITA 1515/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari

Section 143(2)Section 58Section 80Section 80PSection 80P(2)(a)

M/S. Ravindra Multipurpose Co-Operative Society Limited, Udupi vs. Income Tax Officer, Ward - 3, Udupi

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

ITA 1262/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 Aug 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17

For Appellant: Shri Ramasubramaniyan, C.AFor Respondent: Smt. H Kabila, Addl.CIT

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

M/S. Potters Cottage Industrial Co-Operative Society Limited, Puttur vs. Income Tax Officer, Ward- 1, Puttur

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

ITA 1257/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri V Srinivasan, Advocate

Section 234Section 57Section 80P

Bapooji Pattin Souharda Sahakari Niyamit, Bagalkot vs. Income Tax Officer Ward-1, Bagalkot

ITA 544/BANG/2019[2013-14]Status: DisposedITAT Bangalore24 Aug 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2013-14

For Appellant: Shri Ishwar Yanni, CAFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru

Section 80PSection 80P(2)(a)

M/S Thotada Utpannagala Marata Sagakara Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-3, Shivamogga

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

ITA 2857/BANG/2017[2011-12]Status: DisposedITAT Bangalore23 Aug 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2011-12

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri Kannan Narayanan, D.R

Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80p(2)(a)

Income-Tax Officer, Ward - 5(1), Pune vs. Maharashtra State Co-Operative Credit Societies Deposit Gurantee Corp. Ltd, Pune

In the result, quantum assessment appeals for the A

ITA 1493/PUN/2018[2008-09]Status: DisposedITAT Pune18 Aug 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)