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

The Kangazha Service Co Operative Bank Limited, Kangazha vs. Income Tax Officer Ward 2 Thiruvalla, Thiruvalla

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

ITA 414/COCH/2025[2018-19]Status: DisposedITAT Cochin15 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2018-19 Kangazha Service Co-Op. Bank Ltd. .......... Appellant Kangazha P.O., Kottayam 686541 [Pan: Aadat7325H] Vs. The Income Tax Officer, Wd-2, Thiruvalla .......... Respondent Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.06.2025 Date Of Pronouncement: 15.07.2025 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 03.10.2023 For Assessment Year (Ay) 2018-19. 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 Kangazha Service Co-Op. Bank Ltd. Income For Ay 2018-19 Was Filed On 26.09.2018 Declaring Nil Income After Claiming Deduction U/S. 80P Of The Income Tax Act, 1961 (The Act) Of Rs. 1,49,79,478/-. Against The Said Return Of Income, The Assessment Was Completed By The Ito, Ward-2, Thiruvalla (Hereinafter Called "The Ao") Vide Order Dated 23.03.2021 Passed U/S. 143(3) R.W.S. 143(3A) & 143(3B) Of The Act At A Total Income Of Rs. 1,49,70,478/-. While Doing So, The Ao Denied Deduction U/S. 80P By Holding That The Appellant Society Is Engaged In Activities Other Than The Activities For Which It Was Formed.

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

Section 143(3)Section 154Section 250(6)Section 80P

Ayyanthole Panchayath Service Cooperative Bank Limited 471, Kariyattukara vs. Income Tax Officer Ward 2(1), Thrissur

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

ITA 361/COCH/2025[2016-17]Status: DisposedITAT Cochin15 Jul 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2016-17 Ayyanthole Panchayath Service Co-Op. Bank Ltd........... Appellant Kariyattukara P.O., Thrissur 680611 [Pan: Aacaa3641G] Vs. The Income Tax Officer, Wd-2(1), Thrissur .......... Respondent Appellant By: Shri Alan P. Dev, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.06.2025 Date Of Pronouncement: 15.07.2025 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 22.12.2023 For Assessment Year (Ay) 2016-17. 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 Ayyanthole Panchayath Service Co-Op. Bank Ltd. Income Was Filed 30.03.2018 Declaring Total Income At Rs. 1,79,87,945/-. Against The Said Return Of Income, The Assessment Was Completed By The Ito, Ward-2(1), Thrissur Vide Order Dated 23.12.2018 Passed U/S. 143(3) Of The Income Tax Act, 1961 (The Act) At A Total Income Of Rs. 1,79,39,378/- By Disallowing The Claim For Deduction U/S. 80P(2)(A)(I) Of The Act.

For Appellant: Shri Alan P. Dev, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

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

Chathannoor Service Co Operative Bank Ltd 2544, Chathannoor vs. ITO, Ward 1 & Tps, Kollam

In the result, the appeal stands partly allowed for statistical purposes

ITA 349/COCH/2025[2014-15]Status: DisposedITAT Cochin15 Jul 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2014-15 Chathannore Service Co-Op. Bank Ltd. .......... Appellant Chathannoor S.P, Meenad, Kollam 691572 [Pan: Aaaac1371K] Vs. The Income Tax Officer, Wd-1 & Tps, Kollam .......... Respondent Appellant By: Shri Sabu C.S., Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 13.06.2025 Date Of Pronouncement: 15.07.2025 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 12.12.2023 For Assessment Year (Ay) 2014-15. 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 Chathannore Service Co-Op. Bank Ltd. Income For Ay 2014-15 Was Filed On 12.12.2014 Declaring Nil Income After Claiming Deduction U/S. 80P Of The Act. Against The Said Return Of Income, The Assessment Was Completed By The Ito, Ward-1 & Tps, Kollam (Hereinafter Called "The Ao") Vide Order Dated 29.12.2016 Passed U/S. 143(3) Of The Income Tax Act, 1961 (The Act) At Total Income Of 10,75,79,173/-. While Doing So, The Ao Denied The Claim For Deduction U/S. 80P Of The Act Of Rs. 79,38,585/- & Also Made Addition Of Rs. 9,96,40,588/- Treating The Bank Deposits, Employees Fund Deposits, Etc. As Unexplained Income Of The Assessee U/S. 68 Of The Act.

For Appellant: Shri Sabu C.S., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 250Section 68Section 80PSection 80P(2)(a)

Kadungalloor Service Co-Operative Bank Ltd.No.2165, Karumaloor vs. Income Tax Officer, Aluva

In the result, the appeals of the assessee stand dismissed

ITA 348/COCH/2025[2022-23]Status: DisposedITAT Cochin15 Jul 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

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

Kadungalloor Service Co-Operative Bank Ltd.No.863, Aluva vs. Income Tax Officer, Aluva

In the result, the appeals of the assessee stand dismissed

ITA 347/COCH/2025[2021-22]Status: DisposedITAT Cochin15 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

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

Kadungalloor Service Co-Operative Bank Ltd. No.2165, Karumaloor vs. Income Tax Officer, Aluva

In the result, the appeals of the assessee stand dismissed

ITA 346/COCH/2025[2020-21]Status: DisposedITAT Cochin15 Jul 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

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

Railwaymens Cooperative Credit Society, Vadodara, Gujarat vs. Deputy Commissioner of Income Tax Circle 2(1)(1), Vadodara, Gujarat

In the result, both the appeals of the assessee are

ITA 1144/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2020-21

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R

Section 234BSection 270ASection 56Section 80PSection 80P(2)(a)Section 8O

Railwaymens Cooperative Credit Society, Vadodara, Gujarat vs. Deputy Commissioner of Income Tax Circle 2(1)(1), Vadodara, Gujarat

In the result, both the appeals of the assessee are

ITA 1143/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R

Section 234BSection 270ASection 56Section 80PSection 80P(2)(a)Section 8O

Income Tax Officer, Wanaparthy Block vs. Tamilnadu Special Police Employees Cooperative, Tsp Camp

In the result the appeal of the revenue is dismissed

ITA 363/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Jul 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:363/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Income Tax Officer, Tamilnadu Special Police Non-Corporate Ward -7(3), Vs. Employees Cooperative, Chennai – 600 034. Avadi, Chennai – 600 054. [Pan:Aafat-0366-E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Sita Krishnamoorthy, J.C.I.T. ""थ" की ओर से/Respondent By : Shri. G. Reddi Prakash, C.A. सुनवाई की तारीख/Date Of Hearing : 12.06.2025 घोषणा की तारीख/Date Of Pronouncement : 15.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Revenue Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2020-21, Dated 11.10.2024. 2. At The Outset, We Find That There Is A Delay Of 34 Days In Appeal Filed By The Revenue, For Which Petition For Condonation Of Delay Along With Reasons For Delay Has Been Filed. After Considering The Petition Filed By The Revenue & Also Hearing Both The Parties, We Find That There Is A Reasonable Cause For The Revenue In Not Filing Appeal On Or Before The Due Date Prescribed Under The Law & Thus

For Appellant: Ms. Sita Krishnamoorthy, J.C.I.TFor Respondent: Shri. G. Reddi Prakash, C.A

Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

G 873 Ayyappanthangal Urban Co-Op Credit Society Ltd., Kancheepuram vs. ITO, Ward-8(2), Chennai

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

ITA 359/CHNY/2025[2017-18]Status: DisposedITAT Chennai15 Jul 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 359/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 G 873 Ayyappanthangal Urban Income Tax Officer, Cooperative Credit Society Limited, Vs. Ward 8 (2), 473 Main Road Iyyappanthangal Chennai – 600 090. Village, Chennai Sriperumbuthur Tk., Kancheepuram Dt. – 600 056. [Pan:Aacag-5262-F ] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. G. Reddi Prakash, F.C.AFor Respondent: Shri. P. Krishna Kumar, J.C.I.T

Section 133(6)Section 139(1)Section 142(1)Section 37Section 80P

Gangagiri Maharaj Betsarala Mahila Nagari Patsanstha Ltd, Nashik vs. ITO Ward 1(1), Nashik

In the result, appeal of the assessee is partly allowed

ITA 1418/PUN/2025[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Dr.Manish Borad

For Appellant: Shri Sanket JoshiFor Respondent: Date of hearing

Section 144Section 250Section 5Section 69ASection 80PSection 80P(2)(a)

Ma Chimanraoji Kadam Gr Bigar Seti Sah Path Mar Saswad, Satara vs. ITO, Ward-3, Satara

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

ITA 2494/PUN/2024[2020-21]Status: DisposedITAT Pune14 Jul 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar CIT-DR

Section 144Section 250Section 68Section 80PSection 80P(2)(d)

Mseb Employee Co Operative Credit Society Ltd Jalna, Jalna vs. ITO Ward 1 Jalna, Jalna

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

ITA 1685/PUN/2024[2018-2019]Status: DisposedITAT Pune14 Jul 2025AY 2018-2019

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1685/Pun/2024 Assessment Year : 2018-19

For Appellant: Shri Girish LaddaFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 250Section 250(6)Section 80P

Income Tax Officer, Ward-10(1), Pune vs. Dharamveer Sambhaji Nagari Sahakari Patsanstha Maryadit, Narayan Gaon

In the result, the appeal filed by the Revenue is allowed for

ITA 1639/PUN/2024[2020-21]Status: DisposedITAT Pune14 Jul 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1639/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 250Section 250(6)Section 80P

Neelkanth Niranjan Premises Co-Op Society Ltd, Mumbai vs. Income Tax Officer 23(2)(6), Mumbai

In the result, grounds of appeal of assessee are allowed

ITA 2207/MUM/2025[2020-21]Status: DisposedITAT Mumbai14 Jul 2025AY 2020-21

Bench: Shri Pawan Singh(Physical Hearing) Neelkanthniranjan Premises Co-Op Ito, Ward-23(2)(6), Mumbai Society Ltd. Vs Piramal Chambers, Lalbaug, Ground Floor, Niranjan Building, 99, Mumbai – 400012. Marine Drive, Mumbai-400002. [Pan No. Aaatn2383B] Appellant / Assessee Respondent / Revenue

Section 154Section 234ASection 254(1)Section 271(1)(c)Section 80PSection 80P(2)(d)