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

Pannivizha Service Cooperative Bank Ltd 891, M G Road Pannivizha vs. ITO, Ward 2, Kollam

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 528/COCH/2025[2012-13]Status: DisposedITAT Cochin20 Aug 2025AY 2012-13

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR

Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Pannivizha Service Cooperative Bank Ltd 891, Mg Road Pannivizha vs. ITO, Ward 2, Kollam

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 527/COCH/2025[2011-12]Status: DisposedITAT Cochin20 Aug 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR

Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Punnayurkulam Service Co Operative Bank Ltd No P 417, Punnayurkulam vs. Income Tax Officer, Guruvayur

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

ITA 512/COCH/2025[2022-2023]Status: DisposedITAT Cochin20 Aug 2025AY 2022-2023

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2022-23 Punnayurkulam Service Co-Op. Bank Ltd. .......... Appellant Punnayurkulam, Thrissur 679561 [Pan: Aacap6129J] Vs. The Income Tax Officer, Wd-1 & Tps, Guruvayur......... Respondent Assessee By: Shri M. Ramdas, Ca Revenue By: Ms. Neethu S., Sr. Dr Date Of Hearing: 18.08.2025 Date Of Pronouncement: 20.08.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi (Nfac) Dated 19.05.2025 For Assessment Year (Ay) 2022-23. 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 Classified As A Primary Agricultural Credit Co-Operative Society. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Return Of 2 Punnayurkulam Service Co-Op. Bank Ltd. Income For Ay 2022-23 Was Filed On 01.11.2022 Declaring Nil Income. Against The Said Return Of Income, The Assessment Was Completed By The Assessment Unit, Income Tax Department (Hereinafter Called "The Ao") Vide Order Dated 20.03.2024 Passed U/S. 143(3) R.W.S. 144B Of The Income Tax Act, 1961 (The Act) At A Total Income Of Rs. 71,77,582/-. While Doing So, The Ao Had Denied Deduction U/S. 80P Of The Act Of Rs. 71,77,582/- In Respect Of Interest Income Received From Co-Operative Banks & Other Banks By Holding That Such Income Is Assessable As ‘Income From Other Sources’.

For Appellant: Shri M. Ramdas, CAFor Respondent: Ms. Neethu S., Sr. DR

Section 143(3)Section 63Section 64Section 80PSection 80P(2)(a)Section 80P(2)(d)

Agriculture Colleage Farm Co-Operative Credit Society Ltd, Pune vs. ITO Ward-2(1), Pune

ITA 1697/PUN/2025[2018-19]Status: DisposedITAT Pune20 Aug 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.1697/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Agricultural College Farm Vs Ito Ward-2(1), Co-Operative Credit Pune Society Ltd, Agricultural College Pune, Shivaji Nagar, Pune-411005 Maharashtra Pan-Aadaa3783A Appellant Respondent

For Appellant: Shri C.V. DeshpandeFor Respondent: Shri Harshit Bari, Addl

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

Indane Bottling Plant Loading and Unloading Labour Cooperative Society Ltd., Durgapur vs. ACIT, Circle 1, Durgapur

Appeal of the assessee is allowed for statistical purposes

ITA 828/KOL/2025[2018-2019]Status: DisposedITAT Kolkata20 Aug 2025AY 2018-2019

Bench: Him In Spite Of Opportunities Provided. Thereafter, The Ld. Ao Disallowed Claim Of Rs. 50,000/- Under Section 80P Of The Act & Also Added Rs.62,53,600/-

Section 148Section 234ASection 250Section 68Section 80P

Markandeya Co-Operative Credit Society Limited, Belagavi vs. The Income Tax Officer, Ward - 2, Belagavi

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

ITA 148/PAN/2025[2017-18]Status: DisposedITAT Panaji19 Aug 2025AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI G D PADMAHSHALI (Accountant Member)

The Sankeshwar Souhard Credit Sahakari Limited, Sankeshwar vs. The Pr. Commissioner of Income Tax, Hubli

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

ITA 118/PAN/2025[2020-21]Status: DisposedITAT Panaji19 Aug 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.118/Pan/2025 (A.Y.2020-21 ) The Sankeshwar Souhard Vs. Pr.Cit, Credit Sahakari Ltd, C.R.Building, Cts.No.41443/B/234, Navanagar, Near Hanuman Temple, Hubli-580025, Nidasoshi Road, Karnataka Sankeshwar-591313, Karnataka. Pan .No.Aaaat8125C (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

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

Subhash Samudayak Sahakari Shetki Sangh Ltd., Pune vs. ITO Ward 14(5), Pune

In the result, ITA No.160/PUN/2025 is allowed and ITA

ITA 181/PUN/2025[2018-19]Status: DisposedITAT Pune19 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Deepa KhareFor Respondent: Shri Amit Bobde

Section 143(3)Section 250Section 263Section 270ASection 80P

Subhash Samudayak Sahakari Shetki Sangh Ltd., Pune vs. ITO Ward 14(5), Pune

In the result, ITA No.160/PUN/2025 is allowed and ITA

ITA 160/PUN/2025[2017-18]Status: DisposedITAT Pune19 Aug 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Deepa KhareFor Respondent: Shri Amit Bobde

Section 143(3)Section 250Section 263Section 270ASection 80P

Shri Sain Samaj Co-Operative Thrift and Credit Society Limited, Delhi vs. Income Tax Officer, Delhi

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

ITA 1597/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Aug 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Mohit Chaudhary, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 143(1)Section 154Section 80PSection 80P(2)(a)

Navanirman Multipurpose Co-Operative Credit Society Ltd, Belagavi vs. Income Tax Officer, Ward - 2, Belagavi

ITA 116/PAN/2025[2016-17]Status: DisposedITAT Panaji18 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 116/Pan/2025 Assessment Year : 2016-17 Navanirman Multipurpose Co-Op. Credit Society Ltd., Laxmi Nagar, Hindalaga, Dist. Belagavi.-591108 Pan : Aacan0420G . . . . . . . Appellant V/S The Income Tax Officer, Ward-2, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 07/08/2025 Date Of Pronouncement : 18/08/2025 Order Per G. D. Padmahshali; By Captioned Appeal The Assessee Impugns Din & Order 1074658686(1) Dt. 18/03/2025 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 15/02/2024 Passed U/S 147 R.W.S. 144 Of The Act By National Faceless E- Asstt Centre, Delhi [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2016-17 [‘Ay’ Hereinafter].

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 139(1)Section 143(2)Section 147Section 148Section 250Section 80A(5)Section 80P(2)

Kptcl Empls Co-Op Cr. Soc, Belagavi vs. Principal Commissioner of Income Tax, Hubli

The appeal of the assessee stands ALLOWED

ITA 113/PAN/2025[2020-21]Status: DisposedITAT Panaji18 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2020-21 Kptcl Employee’S Credit Co-Operative Society, Ltd. 01, Opp. Jnmc College, Nehru Nagar, Belgavi-590010 Pan:Aagfk2092Q . . . . . . . Appellant

For Appellant: Mr Ashok Mudnur [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

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

Shri Basaveshwar Urban Co-Operative Credit Society Ltd, Mudalagi vs. The Principle Commissioner of Income Tax, Hubli

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

ITA 78/PAN/2025[2020-21]Status: DisposedITAT Panaji14 Aug 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.78/Pan/2025 (A.Y.2020-21) Shri Basaveshwar Urban Vs. Pr.Cit, Co_Op Credit Society C.R.Building, Mudalagi, Navanagar, Belagavi-591312, Hubli-580025, Karnataka Karnataka. Pan .No.Aaaas6800M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Saidappa Gadadi.Ar Revenue By Shri.Captain Pradeep Arya.Cit.Dr सुनवाई की तारीख/Date Of Hearing 11.08.2025 घोषणा की तारीख/Date Of 14.08.2025 Pronouncement Order Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Pr. Commissioner Of Income Tax (Pr.Cit) Hubli Passed U/S 263 Of The Act. The Assesse Has Raised The Grounds Of Appeal Challenging The Revision Order Passed By The Pr.Cit Set Aside The Order Passed By The Assessing Officer. 2. The Brief Facts Of The Case Are That, The Assessee Is A Cooperative Credit Society & Has Filed The Return Of Income For The A.Y 2020-21 On 04.01.2021 Disclosing A Total Income Of

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(d)

Bardc Bank, Bhatkal vs. National Faceless Assessment Centre, Delhi

The appeal is allowed for statistical purposes

ITA 295/PAN/2024[2014-15]Status: DisposedITAT Panaji14 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2014-15 Bardc Bank Bhatkal Next To Bsnl Tower, Bhatkal, Uttara Kannada. Pan:Aaaap1731G . . . . . . . Appellant

For Appellant: Mr Ravish Rao [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 250Section 80P

The Large Size Co-Op Society Limited, Kamavarapukota, West Godavari vs. Income-Tax Officer, Ward-1, Eluru

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

ITA 420/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam14 Aug 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. Nos. 418, 419 & 420/Viz/2025 (ननधधारण वषा / Assessment Years: 2015-16, 2016-17 & 2018-19) The Large Size Co-Op Society Ltd, Vs. Income Tax Officer, Kamavarapukota. Ward-1, Pan: Aadat0456D Eluru. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sastry, Ca प्रत्यधथी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 11/08/2025 घोषणध की तधरीख/Date Of : 14/08/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. Ar

Section 147Section 148Section 148A

The Large Size Co-Op Society Ltd. Kamavarapukota, West Godavari vs. Income-Tax Officer, Ward-1, Eluru

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

ITA 419/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam14 Aug 2025AY 2016-17

For Appellant: Sri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. Ar

Section 147Section 148Section 148A

The Koduvayur Service Cooperative Bank Ltd, Palakkad vs. ITO, Ward 2, Palakkad

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

ITA 466/COCH/2025[2017-18]Status: DisposedITAT Cochin14 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Koduvayur Service Co-Op. Bank Ltd. .......... Appellant 5/837, Main Road, Althara, Koduvayur S.O. Koduvayur-Ii, Palakkad 678501 [Pan: Aaaat4208L] Vs. The Income Tax Officer, Wd-2, Palakkad .......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.08.2025 Date Of Pronouncement: 14.08.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 80P

Payyoli Service Co-Operative Bank Ltd., Payyoli, Kozhikode vs. ITO, Ward-2(2), Kozhikode

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

ITA 437/COCH/2025[AY 2018-19]Status: DisposedITAT Cochin14 Aug 2025

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2018-19 Payyoli Service Co-Op. Bank Ltd. .......... Appellant Preambra Road, Payyoli, Kozhikode 673522 [Pan: Aabap7021Q] Vs. Income Tax Officer, Wd-2(2), Kozhikode .......... Respondent Assessee By: Shri Sujit Kumar T.N., Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 05.08.2025 Date Of Pronouncement: 14.08.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 17.05.2023 For Assessment Year (Ay) 2018-19. 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 Classified As A Primary Agricultural Credit Co-Operative Society. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Return Of 2 Payyoli Service Co-Op. Bank Ltd. Income For Ay 2018-19 Was Filed On 29.10.2018 Declaring Total Income Of Rs. 76,180/-. Against The Said Return Of Income, The Assessment Was Completed By The National Faceless Assessment Centre (Hereinafter Called "The Ao") Vide Order Dated 01.06.2021 Passed U/S. 143(3) R.W.S. 144B Of The Income Tax Act, 1961 (The Act) At Total Income Of Rs. 8,25,31,608/-. While Doing So, The Ao Disallowed The Claim For Deduction U/S. 80P Of The Act.

For Appellant: Shri Sujit Kumar T.N., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 80P