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

Sri Sowrabha Mahila Pattina Sahakara Sangha, Tumkur vs. Income Tax Officer, Ward-1, Tiptur

The appeals are dismissed, however

ITA 117/BANG/2025[2019-20]Status: DisposedITAT Bangalore09 Feb 2026AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Ms. Sahana T.H.M, Advocate

Section 119(2)(b)Section 143(1)Section 143(1)(a)Section 80ASection 80P

Adim Jati Seva Sahkri Samiti Mydt Foolmal, Alirajpur vs. ITO, Jhabua

ITA 694/IND/2025[2017-18]Status: DisposedITAT Indore06 Feb 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 143(3)Section 246ASection 250Section 253Section 80PSection 80P(2)(d)

Adithya Vividhoddesha Sahakari Sangha Limited, Kundapura vs. Income Tax Officer, Ward-1 & Tps, Udupi

In the result, Appeal filed by the Assessee is allowed

ITA 2269/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Feb 2026AY 2018-19

Bench: Shri Prashant Maharishi, Vice –Assessment Year : 2018-19 M/S. Adithya Vividhoddesha Sahakari Sanga Ltd., Post Hanglur, Kodi Road, The Income Tax Officer, Vaderhobli, Kundapura Taluk Ward-1 & Tps, Vs. (Udupi District), Udupi. Karnataka – 576 201. Pan: Aadaa4450C Appellant Respondent

For Appellant: Shri Mahesh R Uppin, Advocate

Section 139(1)Section 143(1)Section 154Section 63Section 80ASection 80CSection 80P

S55 Keerippatty Primary Agricultural Co Op Credit Society Limitedq, Salem vs. ITO, Ward 1(6), Salem

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

ITA 3431/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. Bhupendran, Advocate &For Respondent: Mr. Kumar Chandan, JCIT

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

C-2497 Patchur Paccs, Tirupattur vs. ITO, Ward-2, Vellore

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

ITA 2707/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.G. Goudhaman, CAFor Respondent: Mr.Shiva Srinivasan, CIT

Section 142(1)Section 143(2)Section 144Section 80P

Fdcm Karmachari Sahaka, Chandrapur vs. ITO Ward-2, Chandrapur

In the result, appeal of the Assessee is allowed

ITA 313/NAG/2025[2018-19]Status: DisposedITAT Nagpur03 Feb 2026AY 2018-19

Bench: Dr. Manish Borad

For Appellant: Shri Mohammed Lakkadsha, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

Fule Shahu Ambedkar Z P Karmachari Sah Pat Sanstha, Washim vs. Income Tax Officer Ward-2, Akola

In the result, appeal of the Assessee is allowed

ITA 68/NAG/2024[2019-20]Status: DisposedITAT Nagpur03 Feb 2026AY 2019-20

Bench: Dr. Manish Borad

For Appellant: NoneFor Respondent: Shri Surjit Kumar Saha, Sr.DR

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

The Karad Urban Sevak Sahakari Patsanstha Maryadit Karad, Satara vs. ITO Ward-1, Satara

In the result, the appeal of the assessee is allowed as per terms indicated hereinabove

ITA 2985/PUN/2025[2020-21]Status: DisposedITAT Pune03 Feb 2026AY 2020-21

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2985/Pun/2025 Assessment Year : 2020-21 The Karad Urban Sevak Vs. Income Tax Officer, Sahakari Patsanstha Ward-1, Satara Maryadit Karad, C/O. The Karad Urban Coop Bank Ltd., 516/2, Shaniwar Peth, Karad, Satara – 415110 Maharashtra Pan : Aacat5383J Appellant Respondent

For Appellant: Shri Deepak ChintamanFor Respondent: Date of hearing

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Aa522 Kunnathur Velampalayam Primary Agricultural Coop Credit Society Ltd, Tirupur vs. The Income Tax Officer, Ward 1(2) Tirupur, Tirupur

The appeal of the assessee is allowed

ITA 3133/CHNY/2025[2019-20]Status: DisposedITAT Chennai03 Feb 2026AY 2019-20

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3133/Chny/2025 िनधा"रण वष" /Assessment Year: 2019-20

For Respondent: Ms. R.Kavitha, Addl. CIT

Section 142(1)Section 148Section 148ASection 250Section 272A(1)(d)Section 273BSection 80P

Honnali Urban Credit Co-Operative Society Limited, Honnali vs. Principal Commissioner of Income Tax-1, Bangalore

In the result appeal filed by the assessee is allowed

ITA 819/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Feb 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Siddesh N. Gaddi, CAFor Respondent: Shri Shivanand Kalkeri, CIT(DR)(ITAT), Bengaluru

Section 142Section 143(3)Section 263Section 56Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

Primary Agricultural Credit Co-Operative Society, Kodagu vs. Pr. Commissioner of Income Tax, Bengaluru -3, Bengaluru

In the result appeal filed by the assessee is allowed

ITA 1073/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Feb 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru

Section 142Section 143Section 263Section 80Section 80PSection 80P(2)(a)

Ramanaikkan Pa Coop Bank Ltd. S-202, Namakkal vs. ITO, Ward-2, Namakkal

ITA 3551/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Feb 2026AY 2018-19

Bench: Shri Inturi Rama Rao&

For Appellant: Shri A. Tamilamudhan, CAFor Respondent: Shri SBR Kumar Laghimsetti, Addl. CIT

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

Mudur Vyavasaya Seva Sahakari Sangha Ltd vs. The Commissioner of Income Tax Appeals

ITA/56/2025HC Karnataka31 Jan 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 260Section 260ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

Sahkari Ganna Vikas Samiti Limited Rupapur, Hardoi vs. The Income Tax Department/NFAC, ACIT, Sitapur

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

ITA 663/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jan 2026AY 2018-19

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Koushlendra Tiwari, CIT DR

Section 143(2)Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)

Co-Operative Cane Development Union Ltd., Bahraich vs. Income Tax Officer-1, Bahraich

In the result, all the three appeals are partly allowed

ITA 601/LKW/2025[2020-21]Status: DisposedITAT Lucknow30 Jan 2026AY 2020-21

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.599, 600 & 601/Lkw/2025 A.Ys. 2013-14, 2018-19 & 2020-21 Cooperative Cane Development Vs. Income Tax Officer-1, 423A, Union Ltd., Bahraich, C/O Vaishnavpuram, Huzoorpur Ayyubi Chambers, Raniganj, Road, Bahraich, Uttar Pradesh Lakhimpur Kheri-262701, U.P. 271801 Pan: Aaaac8503F (Appellant) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 21.01.2026 Date Of Pronouncement: 30.01.2026 O R D E R Per Bench These Three Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac On 25.06.2025 (For The Assessment Year 2013-14) & 26.06.2025 (For The Assessment Year 2018-19) & 4.07.2025 (For The Assessment Year 2020-21), Wherein The Ld. Cit(A) Has Partly Allowed The Appeals Of The Assessee Against The Various Orders Passed By The Ld. Ao Under Section 143(3) For The Assessment Years 2013-14, 2018-19 & 2020-21. The Grounds Of Appeal In The Aforesaid Three Appeals Are As Under:- A.Y. 2013-14 “(1) That The Authorities Below Erred On Facts & In Law In Not Allowing Deduction U/S 80P(2)(A)(Iii) & 80P(2)(I) Of I. T. Act On Interest Received On Investments Held With Banks In Form Of F.D.R.'S & Interest On Saving Bank Account Rs. 72,38,730/-. (2) That The Authorities Below Erred On Facts In Not Considering Investments In Deposits With Banks Has Been Made As Per Statutory Requirements & The Interest So Realized On Such Investments Shall Be Attributable To The Activity Of Providing Credit Facilities & Marketing Agriculture Produce. Cooperative Cane Development Union Ltd. A.Ys. 2013-14, 2018-19 & 2020-21

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR

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

Co-Operative Cane Development Union Ltd., Bahraich vs. Income Tax Officer-1, Bahraich

In the result, all the three appeals are partly allowed

ITA 600/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jan 2026AY 2018-19

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR

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

Co-Operative Cane Development Union Ltd., Bahraich vs. Income Tax Officer-1, Bahraich

In the result, all the three appeals are partly allowed

ITA 599/LKW/2025[2013-14]Status: DisposedITAT Lucknow30 Jan 2026AY 2013-14

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR

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

The Mahatma Sahakari Griha Rachana Sanstha Mdt., Pune vs. Income Tax Officer Ward 3(3), Pune

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

ITA 2578/PUN/2025[2021-22]Status: DisposedITAT Pune30 Jan 2026AY 2021-22

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sharad A. Vaze &For Respondent: Shri Manoj Tripathi (Virtual)

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

Latthe Education Societys Employees Co Operative Credit Soc Ltd, Sangli vs. Income Tax Officer, Sangli

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

ITA 2331/PUN/2025[2020-21]Status: DisposedITAT Pune30 Jan 2026AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2331/Pun/2025 िनधा"रण वष" / Assessment Year : 2020-21 Latthe Education Society Vs. Assessment Unit, Employees Co-Operative Income Tax Department. Credit Soc. Ltd., Gajanan Complex, G. A. College Of Commerce, Sangli- 416416. Pan : Aaaal0118K Appellant Respondent Assessee By : None Revenue By : Shri R. Y. Balawade Date Of Hearing : 28.01.2026 Date Of Pronouncement : 30.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.09.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case & In Law The Cit(A), Nfac Erred In Confirming The Action Of The Ao Of Denying Deduction Under Section 80P In Respect Interest Earned By The Appellant Society On Deposits With Other Co-Operative Banks, Not Accepting The Submission Of The Appellant In This Respect.

For Appellant: NoneFor Respondent: Shri R. Y. Balawade

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

Mahaveer Nagari Sahakari Patpedhi Limited, Amalner vs. ITO Ward 1(4) Jalgaon, Jalgaon

In the result, appeal of the assessee is allowed

ITA 2228/PUN/2025[2016-17]Status: DisposedITAT Pune30 Jan 2026AY 2016-17

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)