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

Kadukutty Service Co-Op Bank Ltd, Thrissur vs. ITO Ward 1(1), Thrissur

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

ITA 744/COCH/2025[2013-14]Status: DisposedITAT Cochin28 Nov 2025AY 2013-14

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Hon’Ble Manu Kumar Giriआयकर अपील सं./ Ita No.744/Coch/2025 "नधा"रण वष" /Assessment Year: 2013-14 Kadukutty Service Co-Operative The Income Tax Officer, Bank Ltd. – No..628, Vs. Ward-1(1), Via Chalakkudy P.O, Thrissur. Kadukutty, Thrissur – 680 315. Pan: Aabak 0755A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Aji V. Dev ""यथ" क" ओर से /Respondent By : Smt. Leena Lal, Snr Ar सुनवाई क" तार"ख/Date Of Hearing : 04.11.2025 घोषणा क" तार"ख /Date Of Pronouncement : 28.11.2025 आदेश / O R D E R Per Manu Kumar Giri ():

For Appellant: Shri Aji V. DevFor Respondent: Smt. Leena Lal, Snr AR
Section 139(1)Section 142(1)Section 148Section 80PSection 80P(2)(a)Section 80P(4)

Central Water & Power Research Station Employees Co-Op Credit Soc Limited, Khadakwasala vs. Income Tax Officer, Ward 6(1), Pune, Shankar-Seth Road

In the result, the appeal of the assessee is allowed

ITA 673/PUN/2025[2017-18]Status: DisposedITAT Pune28 Nov 2025AY 2017-18

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

For Appellant: Shri Satish NadeFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 263Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

The Satara Zilla Krishi Bank Karmachari Sahakari Patsanstha Ltd, Satara vs. ACIT, Satara, Cir-Satara

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

ITA 2156/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2155 & 2156/Pun/2025 निर्धारण वर्ष / Assessment Year : 2020-21 The Satara Zilla Krishi Bank Karmachari Sahakari Patsanstha Ltd., Ajinkya Complex, 512, Ch. Shivaji Road, Camp, Sadar Bazar, Satara-415001 Asst. Commissioner Of Income Tax, Satara Circle, Vs. Satara Pan: Aaaat1502B अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Ms. Renuka Arunrao Ghatge Shri S. Sadananda Singh 11-11-2025 28-11-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 15.07.2025 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”/“Nfac"] Pertaining To Assessment Year (“Ay") 2020-21. For The Sake Of Convenience, Both These Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing
Section 139(1)Section 143(2)Section 144Section 41(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(b)Section 80P(2)(d)

The Satara Zilla Krishi Bank Karmachari Sahakari Patsanstha Ltd, Satara vs. ACIT, Satara, Cir-Satara

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

ITA 2155/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2155 & 2156/Pun/2025 निर्धारण वर्ष / Assessment Year : 2020-21 The Satara Zilla Krishi Bank Karmachari Sahakari Patsanstha Ltd., Ajinkya Complex, 512, Ch. Shivaji Road, Camp, Sadar Bazar, Satara-415001 Pan: Aaaat1502B अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Asst. Commissioner Of Income Tax, Satara Circle, Vs. Satara प्रत्यर्थी / Respondent Ms. Renuka Arunrao Ghatge Shri S. Sadananda Singh 11-11-2025 28-11-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 15.07.2025 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”/“Nfac"] Pertaining To Assessment Year (“Ay") 2020-21. For The Sake Of Convenience, Both These Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing
Section 139(1)Section 143(2)Section 144Section 41(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(b)Section 80P(2)(d)

Swa Ashokrao Bankar Nagari Sahkari Patsanstha Maryadit, Pimpalgaon (B) Tal. Niphad vs. Income Tax Officer Ward 1(1), Nashik

In the result, appeal filed by the assessee is allowed

ITA 1749/PUN/2025[2022-23]Status: DisposedITAT Pune28 Nov 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1749/Pun/2025 Assessment Year : 2022-23

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Pramod Shahakar
Section 143(3)Section 80PSection 80P(2)(a)

Sugarcane Producers Vividha Karyakari Sahakari Society Ltd, Malsiras vs. ITO Ward 2 Pandharpur, Pandharpur

In the result, appeal of the assessee is partly allowed

ITA 1174/PUN/2025[2017-2018]Status: DisposedITAT Pune28 Nov 2025AY 2017-2018

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1174/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Sugarcane Producers Vividha V The Income Tax Officer, Karyakari Sahakari Society S Ward-2, Pandharpur. Limited, At Post Malinagar, Malsiras, District Solapur, Solapur – 413108. Maharashtra. Pan: Aaffs4023E Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda Revenue By Shri Ambarnath Khule (Through Virtual) – Jcit(Dr) Date Of Hearing 24/11/2025 Date Of Pronouncement 28/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Additional Commissioner Of Income Tax(Appeal)-1, Visakhapatnam Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 On 10.03.2025 Emanating From Assessment Order U/S.143(3) R.W.S 147 Dated 24.12.2019. The Assessee Has Raised The Following Grounds Of Appeal :

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

Yk 56 C Goodalur Pacb Ltd, Karur vs. The Income Tax Officer, Karur

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

ITA 2646/CHNY/2025[2023-2024]Status: DisposedITAT Chennai28 Nov 2025AY 2023-2024

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2646/Chny/2025 िनधा:रण वष: /Assessment Years: 2023-24 Yk 56 C Goodalur Pacb Ltd., The Income Tax Officer, Goodalur, Vs. Che-W-(191)(91), Karur – 639 206 Karur. Pan: Aabfy 0543M

For Appellant: NoneFor Respondent: Shri R.Raghupathy, Addl. CIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

Saunshi Urban Co-Op Credit Society Limited, Sanushi vs. Income Tax Officer, Ward-1(1), Hubli

ITA 876/BANG/2025[2018-19]Status: DisposedITAT Bangalore28 Nov 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Rahul Chaudharysaunshi Urban Co-Op Credit Society Ltd. 01 Saunshi Urban Co-Op Credit Society Ltd. Market Road Saunshi Saunshi 581 117 ………. Appellant [Pan: Aaaas5548Q]

For Appellant: Ms. Harsha JFor Respondent: Sri Subramanian
Section 234BSection 250Section 270A(2)Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

The Supreme Co-Operative (Urban) Thrift and Credit Society Limited, Delhi vs. ITO, Ward- 59(6), Delhi

The appeal is allowed

ITA 3210/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Krinwant Sahaythe Supreme Co- Vs. Ito, Ward 59(6) Operative (Urban) Thrift Vikas Bhawan & Credit Society Ltd. Delhi – 110002 Office No.4, First Floor, Csc, Pocket-I, Dilshad Garden Delhi - 110095 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacat8337Q Appellant .. Respondent

For Appellant: Sh. Amit Goel, CA &For Respondent: Sh. Om Prakash, Sr. DR
Section 143(3)Section 68Section 80Section 80P

Vihan Vibhag Credit Co-Operative Society Ltd., Surat vs. ITO, Ward 2(2)(5), Surat

In the result, the appeal of the assessee is allowed

ITA 707/SRT/2025[2017-18]Status: DisposedITAT Surat27 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

Section 143(2)Section 143(3)Section 250Section 253(3)Section 271(1)(c)Section 80PSection 80P(2)(d)

Shri Vir Transport Opertors Copo Credit & Service Society Ltd., Dahod vs. The Dy. CIT, Anand Circle, Ahmedabad

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

ITA 1465/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Ms. Ursvashi Sodhan, ARFor Respondent: Shri Girish Parihar, Sr. DR
Section 143(1)(a)Section 143(2)Section 143(3)Section 144BSection 270ASection 56Section 57Section 80PSection 80P(2)(d)

Dagadu Dhondu Yeola Sahakari Patsanstha Maryadit, Nashik vs. The Income Tax Officer, Ward 1(1), Nashik

In the result, appeal of the assessee is dismissed as withdrawn

ITA 2349/PUN/2025[2018-19]Status: DisposedITAT Pune26 Nov 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2349/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Dagadu Donndu Yeola V The Income Tax Officer, Sahakari Patsanstha Maryadit, S Ward-1(1), Nashik. At Post Satana, Nashik – 423301. Maharashtra. Pan: Aabad2549P Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ambarnath Khule-Jcit(Through Virtual Hearing) Date Of Hearing 25/11/2025 Date Of Pronouncement 26/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 11.08.2025 Emanating From The Order Passed Under Section 154 Of The Act, Dated 03.08.2023. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Basis Of Facts & As Per Law, The Cit(A) Is Not Justified In Confirming The Disallowance Of Deduction U/S.80P Of Rs.5,29,124/-

Section 143(1)Section 154Section 250Section 80P

Bodipatti Primary Agriculture Co Operative Credit Society, Tirupur vs. The Income Tax Officer, Ward 2(4), Tirupur

ITA 2599/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2599/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20

Puthiyakavu Service Cooperative Bank Ltd, Kollam vs. ITO, Ward-2, Alappuzha

In the result, all three appeals of the assessee are allowed

ITA 790/COCH/2025[2022-23]Status: DisposedITAT Cochin25 Nov 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Rajakanan, AdvFor Respondent: Smt. Leena Lal, Snr AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Puthiyakavu Service Cooperative Bank Ltd, Kollam vs. ITO, Ward-2, Alappuzha

In the result, all three appeals of the assessee are allowed

ITA 789/COCH/2025[2020-21]Status: DisposedITAT Cochin25 Nov 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Rajakanan, AdvFor Respondent: Smt. Leena Lal, Snr AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Puthiyakavu Service Cooperative Bank Ltd, Kollam vs. ITO, Ward-2, Alappuzha

In the result, all three appeals of the assessee are allowed

ITA 788/COCH/2025[2018-19]Status: DisposedITAT Cochin25 Nov 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Rajakanan, AdvFor Respondent: Smt. Leena Lal, Snr AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Gonda Cooperative Cane Development Union Ltd, Gonda vs. Income Tax Officer, Gonda

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

ITA 636/LKW/2025[2022-23]Status: DisposedITAT Lucknow25 Nov 2025AY 2022-23

Bench: The Ld. Cit(A) Who Has Dismissed The Appeal Of The Assessee. Being Further Aggrieved, The Assessee Is In Appeal Before The Income Tax Appellate Tribunal (Itat).

For Appellant: NoneFor Respondent: Shri R. K. Agarwal, CIT (DR)
Section 143(3)Section 144BSection 56Section 80P

Ahmednagar Zilla Gramsevakanchi Sahakar Patsanstha Maryadit, Ahilyanagar vs. PCIT, Pune-1, Pune

In the result, the appeal of the assessee is allowed

ITA 1301/PUN/2025[2020-21]Status: DisposedITAT Pune25 Nov 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1301/Pun/2025 निर्धारण वर्ष / Assessment Year : 2020-21 Ahmednagar Zilla Gramsevakanchi Sahakari Patsanstha Maryadit, 1, Opp. Sardar Patel Karyala, Behind Vs. Ketkar Hospital, Ahilyanagar-414001 The Pr. Cit, Pune-1 Pan : Aaaaa6582G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Prasad S Bhandari Shri Amol Khairnar 11-09-2025 25-11-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 22.03.2025 Of The Ld. Principal Commissioner Of Income Tax, Pune-1 (“Pcit)” Passed U/S 263 Of The Income Tax Act, 1961 (The “Act”) Pertaining To Assessment Year (“Ay”) 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Prevailing Circumstances Of The Case, Respected Pcit Pune -1 Erred Passing The Impugned Revision Order Under Section 263 Without Appreciating The Fact That Interest On The Deposits Made By A Co-Operative Society With The Co-For Operative Bank Is Eligible Deduction Under Section 80P Of The Act. Hence, The Impugned Order Under Section 263 May Please Be Squashed. 2. On The Facts & In The Prevailing Circumstances Of The Case, Respected Pcit Pune 1 Erred Passing The Impugned Revision Order Under Section 263 Without Appreciating The Submission Made By The Assessee Society & The Judgments Of Hon'Ble Jurisdictional Pune

For Appellant: Department byFor Respondent: Date of hearing
Section 143(2)Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Satgramr. Colliery Employees Cooperative Credit Society Limited, Asansol vs. Assistant Commissioner of Income Tax, Circle-1, Asansol

In the result, the appeal of the assessee is allowed

ITA 1920/KOL/2025[2019-2020]Status: DisposedITAT Kolkata25 Nov 2025AY 2019-2020

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.1920/Kol/2025 Assessment Year: 2019-20 Satgram R Collery Employees Cooperative Credit Society Ltd……....Appellant Satgram Project, P.O Debichand Nagar, Block-Jamuria-1, Asansol, W.B. 713332. [Pan: Aajas8427K] Vs. Acit, Circle-1, Asansol……..……………....…..………………….…..... Respondent Appearances By: Shri Abhijit Banerjee, Advocate, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborty, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 24, 2025 Date Of Pronouncing The Order : November 25, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre (Hereinafter Referred To As “Ld. Cit(A)”) Dated 03.02.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. At The Time Of Hearing Of The Matter, The Learned Representative Submitted That There Was A Delay Of 115 Days In Filing The Appeal. In This Connection, The Assessee Filed An Affidavit Explaining The Reasons For The Delay. After Considering The Submissions Of The Assessee & Examining The Contents Of The Affidavit, We Are Satisfied That The Reasons For The Delay Are Bona Fide & Deserve To Be Condoned.

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

Infinity Towers Co Op Hsg Soc Ltd, Mumbai vs. ITO 22(1)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 3557/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Nov 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)
Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)