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

Infinity Towers Co Operative Housing Society Limited, Mumbai vs. ITO 22(1)(1), Mumbai

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

ITA 3556/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Nov 2025AY 2021-22

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)

Infinity Towers Co Operative Housing Society Limited, Mumbai vs. ITO -22(1)(1), Mumbai

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

ITA 3555/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Nov 2025AY 2020-21

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)

The Panchratna Co Operative Housing Society Ltd, Mumbai vs. Income Tax Officer -19(3)(1), Mumbai

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

ITA 1433/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Nov 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Poojan Mehta, CAFor Respondent: Shri Virabhadra Mahajan, (SR.DR.)

Section 139Section 143(1)Section 143(3)Section 147Section 148Section 194CSection 250Section 80PSection 80P(2)(d)

Raigad Zilla Parishad Karmachari Sahakari Patpedhi Maryadit Alibag, Alibag vs. Income Tax Officer 3, Panvel

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

ITA 2351/PUN/2025[2020-21]Status: DisposedITAT Pune24 Nov 2025AY 2020-21

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं/Ita No.2351/Pun/2025 धििेंारण वर्ा /Assessment Year: 2020-2021 Raigad Zilla Parishad Ito 3, Panvel Vs Karmachari Sankari Patpedhi Maryadit Alibag, Natraj Premises, 2Nd Floor, Pnp Nagar, Alibag, H.O, Alibag, Raigarh -402201 Maharashtra

For Appellant: Shri N.A. KulkarniFor Respondent: Shri Umesh Phade-

Section 142(1)Section 144Section 250Section 80PSection 80P(2)(a)

Baramati Taluka Sahakari Phalutpadam Sangh, Pune vs. ITO Ward-14(50, Pune

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2104/PUN/2025[2018-19]Status: DisposedITAT Pune24 Nov 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2103 & 2104/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Baramati Taluka V The Income Tax Officer, Sahakariphalutpadan Sangh, S Ward-14(5), Pune. At Pipmaliatpimpali Post Pimpali Taluka Baramati District Pune – 413102. Maharashtra. Pan: Aaatb5269Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte Revenue By Shri Arvind Renge – Addl.Cit(Virtual) Date Of Hearing 04/11/2025 Date Of Pronouncement 24/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders 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 25.07.2025 & 07.08.2025 Respectively; Against The Order U/S.143(3) Dated 05.03.2021 & Penalty Order U/S.270A Of The Act, Dated 09.08.2021 Respectively.For The Sake Of Convenience

Section 143(3)Section 250Section 270ASection 80PSection 80P(2)(a)Section 80P(2)(d)

Baramati Taluka Sahakari Phalutpadam Sangh, Pune vs. ITO Ward-14(5), Pune

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2103/PUN/2025[2018-19]Status: DisposedITAT Pune24 Nov 2025AY 2018-19

Section 143(3)Section 250Section 270ASection 80PSection 80P(2)(a)Section 80P(2)(d)

Chairman Florida Estate B Co Op Housing Society Limited, Pune vs. DCIT, Cir-7, Pune

In the result, appeal of the Assessee in ITA No

ITA 1986/PUN/2025[2015-16]Status: DisposedITAT Pune24 Nov 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subas P. Bora, CAFor Respondent: Shri Milind Debaje, JCIT –DR

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

Chairman Florida Estate B Co Op Housing Society Limited, Pune vs. Deputy Commissioner of Income Tax-Circle 7, Pune

In the result, appeal of the Assessee in ITA No

ITA 1704/PUN/2025[2015-16]Status: DisposedITAT Pune24 Nov 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subas P. Bora, CAFor Respondent: Shri Milind Debaje, JCIT –DR

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

The Krishna Farmers Service Cooperative Society Limited, Jaggaiahpet vs. Income Tax Officer, Ward -1(3), Vijayawada

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

ITA 130/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 139(1)Section 142(1)Section 144Section 80ASection 80PSection 80P(2)(a)

The Ezhumzttoor Service Co-Operative Bank Ltd, Pathanmthitta vs. ITO, Ward-2, Thiruvalla

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

ITA 778/COCH/2025[2020-21]Status: DisposedITAT Cochin21 Nov 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2020-21 Ezhumattoor Service Co-Op. Bank Ltd. .......... Appellant 7-392, Ezhumattoor P.O., Malappally Pathanamthitta 689586 [Pan: Aafat6575K] Vs. The Income Tax Officer, Ward-2, Thiruvalla .......... Respondent Assessee By: Smt. Pooja V.M., Advocate Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 27.03.2025 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Return Of Income For Ay 2020-21 Was Filed On 30.12.2020 Declaring Total Income Of Rs. 25,120/- After Claiming Deduction U/S. 80P(2)(A)(I) Of The Income Tax Act, 1961 (The Act). Against The Said Return Of 2 Ezhumattoor Service Co-Op. Bank Ltd. Income, The Assessment Was Completed By The Assessment Unit Of Income Tax Department (Hereinafter Called "The Ao") Vide Order Dated 27.09.2022 Passed U/S. 143(3) R.W.S. 144B Of The Act At Total Income Of Rs. 57,08,630/-. While Doing So, The Ao Denied Deduction U/S. 80P In Respect Of Interest Income Of Rs. 56,83,510/- Placing Reliance On The Decision Of The Hon'Ble Apex Court In The Case Totgar’S Co-Operative Sale Society Ltd. V. Ito [2010] 322 Itr 283 (Sc).

For Appellant: Smt. Pooja V.M., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

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

Kadukutty Service Co-Operative Bank Ltd - No: 628, Thrissur vs. Ward 1, (1), Thrissur

In the result, the appeal filed by the assessee stands dismissed

ITA 636/COCH/2025[2013-14]Status: DisposedITAT Cochin21 Nov 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2013-14 Kadukutty Service Co-Op. Bank Ltd. .......... Appellant Kadukutty P.O., (Via) Chalakkudy, Thrissur [Pan: Aabak0755A] Vs. The Income Tax Officer, Ward-1(1), Thrissur .......... Respondent Assessee By: Shri Yash, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.10.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 18.07.2025 For Assessment Year (Ay) 2013-14. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Appellant Had Not Filed Return Of Income For Ay 2013-14 Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). Based On The Information That The Appellant Had Deposited Cash In The Bank

For Appellant: Shri Yash, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P

Takdah Lingding G P S K U S Limited, Takdah, Darjeeling vs. I.T.O., Ward - 3(3), Darjeeling

In the result, the appeal of the assessee is allowed

ITA 753/KOL/2025[2018-2019]Status: DisposedITAT Kolkata21 Nov 2025AY 2018-2019

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumartakdah Lingding Gpskus Ltd, Vs Ito, Ward-3(3), Darjeeling 1, Takdah, Village-Takdah, Darjeeling, West Bengal-734222 Pan No. : Aadat 6301 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Ms. Promita Majumdar, Ar राज"व क" ओर से /Revenue By : Shri S.B.Chakrabrthy, Addl.Cit-Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 13/10/2025 घोषणा क" तार"ख/Date Of Pronouncement : 21/11/2025 आदेश / O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Addl/Jcit(A)-4, Chennai, Dated 24.02.2025 Passed For Assessment Year 2018-2019. 2. The Only Issue In The Present Appeal Is With Regard To Disallowance Of Deduction Claimed U/S.80P Of The Act. 3. Ld. Ar Submitted That The Assessee Is A Cooperative Society Registered Under The West Bengal Cooperative Societies Act. The Assessee Had Filed Its Return Of Income For The Impugned Assessment Year On 05.10.2018 Declaring Nill Income & Claimed Deduction U/S.80P Of The Act To An Extent Of Rs.13,58,174/-. It Was The Submission That The Return Of Income Filed By The Assessee Was Processed & Intimation U/S.143(1) Of The Act Was Issued Without Granting The Assessee Benefit Of Deduction U/S.80P Of The Act. Ld. Ar Further Submitted That The Ld. Addl/Jcit(A) Failed To Appreciate That The Due Date Of Filing Of The Return U/S.13(1) Of The Act For 2

For Appellant: Ms. Promita Majumdar, ARFor Respondent: Shri S.B.Chakrabrthy, Addl.CIT-Sr.DR

Section 119Section 13(1)Section 143(1)Section 80PSection 850P

Sukhsagar Co Operative Credit Society Ltd, Mumbai vs. Income Tax Officer Ward 32(1)(1), Mumbai

ITA 4336/MUM/2025[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Kumar Kale, Ld. A.RFor Respondent: Shri Vikas Chandra, Ld. Sr. D.R

Section 147Section 250Section 56Section 80PSection 80P(1)Section 80P(2)(d)

Sukhsagar Co Operative Credit Society Ltd, Mumbai vs. Income Tax Officer Ward 32(1)(1), Mumbai

The appeal of the assessee is allowed in the

ITA 4335/MUM/2025[2020-21]Status: DisposedITAT Mumbai21 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Kumar Kale, Ld. A.RFor Respondent: Shri Vikas Chandra, Ld. Sr. D.R

Section 147Section 250Section 56Section 80PSection 80P(1)Section 80P(2)(d)

Saini Co-Operative Tharift and Credit Society Ltd, Delhi vs. ITO Ward-48(1), Delhi

In the result, the appeal is allowed

ITA 4261/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR

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

Saini Co-Operative Tharift and Credit Society Ltd, Delhi vs. ITO Ward-48(1), Delhi

In the result, the appeal is allowed

ITA 4260/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR

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

Suvernakarar Cooperative Society Limited, Honavar vs. Income Tax Officer Ward 1 Karwar, Kaarwar

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

ITA 159/PAN/2025[2017-18]Status: DisposedITAT Panaji20 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos159/Pan/2025 (A.Y. 2017-18) Suvernakarr Cooperative Vs Ito-Ward-1, Society Ltd, Santerikrupa, . Kintalkeri, Kaigaroad, Honavar, Habbuwada, Uttara Kannada-581334, Karwar-581306, Karnataka. Karnataka. Pan.No. Aaaas1927M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P

Korom Service Co-Operative Bank Limited, Payyannur vs. Income Tax Officer, Ward 4, Kannur

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

ITA 752/COCH/2025[2010-11]Status: DisposedITAT Cochin20 Nov 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2010-11 Korom Service Co-Op. Bank Ltd. .......... Appellant Kanayi P.O., Payyannur, Kannur 670611 [Pan: Aaaak6741R] Vs. The Income Tax Officer, Ward-4, Kannur .......... Respondent Assessee By: Shri P.J. Jacob, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 20.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 20.08.2025 For Assessment Year (Ay) 2010-11. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Appellant Had Not Filed The Return Of Income For Ay 2010-11 Under The Provisions Of Section 139 Of The Income Tax Act, 1961 (The Act). Therefore, The Ao Issued A Notice U/S. 148 Of The Act On 30.03.2015. 2 Korom Service Co-Op. Bank Ltd. In Response To The Notice U/S. 148, The Appellant Filed The Return Of Income On 19.05.2015 Declaring Nil Income After Claiming Deduction U/S. 80P Of The Act Of Rs. 4,878,360/-. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer, Ward 4, Kannur Vide Order Dated 15.02.2016 Passed U/S. 143(3) R.W.S. 147 Of The Act At Total Income Of Rs. 4,87,260/-. While Doing So, The Ao Denied The Claim Of Deduction U/S. 80P Of Rs. 4,878,360/-.

For Appellant: Shri P.J. Jacob, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 143(3)Section 148Section 80P

Thrissur Vanitha Co-Operative Society Ltd, Punkunnam vs. ITO Ward 2(1), Thrissur

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 727/COCH/2025[2019-20]Status: DisposedITAT Cochin20 Nov 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Varghese John, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 119(2)(b)Section 13Section 139(1)Section 147Section 148Section 148ASection 80ASection 80P

Thrissur Vanitha Co-Operative Society Ltd No. R 1189, Thiruvambady vs. Income Tax Officer, Ward-2(1), Thrissur

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 721/COCH/2025[2019-20]Status: DisposedITAT Cochin20 Nov 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Varghese John, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 119(2)(b)Section 13Section 139(1)Section 147Section 148Section 148ASection 80ASection 80P