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

Gouda Sankshema Sangam, Hyderabad vs. ITO., Ward-9(1), Hyderabad

ITA 256/HYD/2025[2016-17]Status: DisposedITAT Hyderabad15 May 2025AY 2016-17

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA M. Bhupal GowdFor Respondent: Shri Rakesh Chintagumpula, Sr. AR

Section 147Section 148Section 148ASection 69ASection 80P

Income Tax Officer, Idukki vs. Marayoor Service Co-Operative Bank Limited No. 2022, Idukki

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

ITA 673/COCH/2024[2018-19]Status: DisposedITAT Cochin14 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2018-19 The Income Tax Officer .......... Appellant First Floor, Mahima Owers, Temple Bypass Road, Thodupuzha, Idukki 685585 [Pan: Aacam0362Q] Vs. Marayoor Service Co-Op. Bank Ltd. .......... Respondent Munnar-Udumalpet Road, Marayoor Keezhanthoor, Iddukki 685620 Appellant By: Shri Omanakuttan, Sr. D.R. Respondent By: Shri Ramesh Cherian, Advocate Date Of Hearing: 17.03.2025 Date Of Pronouncement: 14.05.2025

For Appellant: Shri Omanakuttan, Sr. D.RFor Respondent: Shri Ramesh Cherian, Advocate

Section 139(1)Section 143(3)Section 80ASection 80P

Edamalayar Service Cooperative Society IX 103A, Kothamangalam vs. ITO, Ward 1 and Tps, Thodupuzha

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

ITA 556/COCH/2024[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

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

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

Sangli Dist Police Co-Op Credit Society Ltd., Sangli vs. NFAC, Delhi

In the result, appeal of the assessee is allowed

ITA 189/PUN/2025[2018-19]Status: DisposedITAT Pune14 May 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.189/Pun/2025 Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Ganesh B. Budruk

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

Patul Ganesh Bazar Samabay Krishi Unnayan Samity Ltd., Hooghly vs. ITO, Ward-24(1), Hooghly

In the result, the appeal of the assessee is allowed

ITA 481/KOL/2024[2019-20]Status: DisposedITAT Kolkata14 May 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am Patul Ganesh Bazar Samabay Ito, Ward-24(1) Krishi Unnayan Samity Ltd. Opp. Aayakar Bhawan, Khadina Patul, Khanakul S.O., Hooghly, More, Chinsurah, Hooghly, Vs. West Bengal, 712406 West Bengal, 712102 (Appellant) (Respondent) Pan No. Aaeap5791J Assessee By : Shri Soumitra Choudhry, Ar Revenue By : Shri Madhumita Das, Dr Date Of Hearing: 17.04.2025 Date Of Pronouncement : 14.05.2025

For Appellant: Shri Soumitra Choudhry, ARFor Respondent: Shri Madhumita Das, DR

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80Section 80P

Irimbiliyam Service Cooperative Bank Ltd, Malappuram vs. ITO, Ward 1, Tirur

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

ITA 308/COCH/2025[2020-21]Status: DisposedITAT Cochin13 May 2025AY 2020-21

Bench: Shri Inturi Rama Rao

For Appellant: Ms.Swathy S, AdvocateFor Respondent: Smt.Leena Lal, Senior AR

Section 139(1)Section 270ASection 80ASection 80P

The Tirurangadi Service Co-Operative Bank Ltd, Malappuram vs. ITO, Ward 3, Malappuram

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

ITA 1058/COCH/2024[2017-18]Status: DisposedITAT Cochin13 May 2025AY 2017-18

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri M. Ramkumar Menon, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Kanmanam Service Co-Operative Bank Ltd, Malappuram vs. ITO, Ward 1, Malappuram

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

ITA 1046/COCH/2024[2022-23]Status: DisposedITAT Cochin13 May 2025AY 2022-23

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri M. Ramkumar Menon, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 63Section 64Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(2)(i)

Sahkari Ganna Vikas Samiti Ltd Unn, Shamli vs. AO NFAC Delhi, Delhi

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 4564/DEL/2024[2020-21]Status: DisposedITAT Delhi09 May 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri J. N. Shukla, AdvFor Respondent: Shri Sahil Kumar Bansal, Sr. DR

Section 115BSection 143(3)Section 144BSection 270ASection 270A(9)Section 271ASection 274Section 69Section 69ASection 80P

Sahkari Ganna Vikas Samiti Ltd Unn, Shamli vs. AO NFAC Delhi, Delhi

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 4546/DEL/2024[2020-21]Status: DisposedITAT Delhi09 May 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri J. N. Shukla, AdvFor Respondent: Shri Sahil Kumar Bansal, Sr. DR

Section 115BSection 143(3)Section 144BSection 270ASection 270A(9)Section 271ASection 274Section 69Section 69ASection 80P

Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha N Sunadholi, Sunadholi vs. Income Tax Officer, Gokak

ITA 30/PAN/2025[2018-19]Status: DisposedITAT Panaji08 May 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 030/Pan/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 Pan : Aahas0468A . . . . . . . Appellant

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

Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

Kutch District Co-Operative Milk Producers Union Ltd., Anjar - Kutch vs. The Assessment Unit, Income Tax Department, New Delhi

ITA 113/RJT/2025[2018-19]Status: DisposedITAT Rajkot08 May 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.113& 114/Rjt/2025 (निर्धारण वर्ष / Assessment Years: (2018-19 & 2020-21) Kutch Dist. Co-Operative Milk Producers Union Ltd. C/O Apmc Premises, Versamedinaka, Near Railway Crossing, Anjar, Kukch-370 110 Vs. Income Tax Department, National E-Assessment Centre, Delhi स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaak 9845 N (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से / Assessee By : Shri Akshay Modi, Ar राजस्व की ओर से / Revenue By :Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/05/2025 घोषणा की तारीख/Date Of Pronouncement : 08/05/2025 आदेश / Order Per Dr. A.L. Saini, A.Μ: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Years (Ays) 2018-19 & Ay 2020-21, Are Directed Against The Separate Orders Passed By The National Faceless Appeal Centre (Nfac), Delhi /Commissioner Of Income-Tax (Appeals) (For Short ‘Ld. Cit(A)/Nfac'), Both Dated 09.01.2025 Under Section 250 Of The Income Tax Act, 1961 (In Short ‘The Act'), Which In Turn Arose, Out Of Separate Assessment Orders Passed By The National E-Assessment Centre, Delhi / Assessing Officer U/S 143(3) R.W.S. 143(3A) & 143(3B) R.W.S. 144B Of The Act, On 05.03.2021 & 25.9.2022, Respectively. 2. Since The Issues Involved In Both The Appeals Are Common & Identical; Therefore, We Have Clubbed These Appeals & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3.

For Appellant: Shri Akshay Modi, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

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

Shri Bhaktinagar Co-Operative Housing Society Ltd., Rajkot vs. The ITO 3 (1) (1), Rajkot

In the result the appeal filed by the assessee (ITA No

ITA 200/RJT/2024[2014-15]Status: DisposedITAT Rajkot08 May 2025AY 2014-15

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.200/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2014-15) (Hybrid Hearing) Shri Bhakti Nagar Co Operative Housing Vs. Income Tax Officer, Ward 3(1)(1) Society Ltd. (Bhaktinagar Circle, Meghani Rang Bhavan, Aaykar Bhawan, Race Course Rajkot) Rong Road, A D Vyas & Co, Charted Accounts, Kotecha Rajkot - 360001 Nagar Main Road, Opp Kotecha Girl’S School, Off Kalawad Road. Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2363M (Appellant) (Respondent)

For Appellant: ShriGautam Acharya, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)Section 263Section 271(1)(c)Section 80PSection 80P(2)(c)

Assistant Commissioner of Income Tax, Bhopal vs. Madhya Pradesh Rajya Sahakari Anusuchit Jati Vitt Evam Vikas Nigam, Bhopal

Appeal is allowed for statistical purpose

ITA 353/IND/2024[2013-14]Status: DisposedITAT Indore08 May 2025AY 2013-14

Bench: Shri B.M. Biyani

Section 263Section 271(1)(c)Section 274Section 80P

Shri Laxmi V K S (Vikas) Seva Sanstha Maryadit Basarge Bk, Kolhapur vs. ITO Assessment Unit Itd, Kolhapur

In the result, the appeal is allowed for statistical purposes

ITA 489/PUN/2025[2015-16]Status: DisposedITAT Pune08 May 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.489/Pun/2025 निर्धारण वर्ा / Assessment Year : 2015-16 Shri Laxmi Vks (Vikas) Vs. Ito, Assessment Unit, Seva Sanstha Maryadi Income Tax Department. Basarge Bk, At Basarge, Tal. Gadhinglaj, Dist. Kolhapur- 416506. Pan : Aakas3603C Appellant Respondent

For Appellant: Shri Nikhil PathakFor Respondent: Mrs. Indira Adakil

Section 142(1)Section 144Section 148Section 80Section 80A(5)Section 80PSection 80P(2)(a)Section 80P(2)(c)

Income Tax Officer, Ward-8(3), Pune vs. M/S. Tata Motors Karmachari Sahakari Patpedhi Limited, Pune

In the result, appeal of the Revenue is dismissed

ITA 2529/PUN/2024[2017-18]Status: DisposedITAT Pune08 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2529/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 The Income Tax Officer, V Tata Motors Karmachari Ward-8(3), Pune. S. Sahakari Patpedhi, H 5 3Rd Floor, C/O.Tata Motors, Pune City, Pune – 411018. Pan: Aabat7682B Appellant/ Revenue Respondent / Assessee Assessee By Shri Sanket Joshi – Ar Revenue By Shri Abhinay Kumbhar – Cit(Dr) Date Of Hearing 06/05/2025 Date Of Pronouncement 08/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Dated 04.10.2024 For The A.Y.2017-18. The Revenue Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Has Erred In Deleting The Disallowance Made By The Assessing Officer Of The Deduction Of Rs. 6,18,57,845/- Claimed Under Section Bop Of The Income-Tax Act, 1961 Being Interest Earned From The Investments

Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Daivagna Credit Co-Op Society Limited, Davanagere vs. Income Tax Officer, Ward - 1, Davanagere

Appeal is dismissed as withdrawn, with liberty to revive the appeal as prayed for

ITA 478/BANG/2025[2018-19]Status: DisposedITAT Bangalore08 May 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Ms. Nishi Padma, Addl. CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(3)Section 80P

Laksar Co Operative Cane Dev. Union Ltd., Laksar vs. ITO, W- 1(3)(4), Roorkee

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 121/DDN/2024[2019-20]Status: DisposedITAT Dehradun07 May 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 143(1)(a)Section 154Section 250(5)Section 80PSection 80P(2)(a)

Bahuuddeshaiya Nagla Imarti Kisan Sewa Sahkari Samiti Limited, Nagla Imarti, Roorkeeq vs. Assessment Unit, Nafac, National Faceless Assessment Unit, New Delhi

In the result, appeals of the assessee are allowed for

ITA 119/DDN/2024[2015-16]Status: DisposedITAT Dehradun07 May 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraिनधा"रणवष"/Assessment Year: 2016-17 बनाम Bahuuddeshaiya Nagla Imarti Kisan Additional Joint Sewa Sahkari Samiti Limited, Vs. Deputy Assistant Village Nagla Imarti, Roorkee, Commissioner Of Income Tax, District Haridwar, Uttarakhand. Income Tax Officer, National Faceless Assessing Officer, Income Tax Office Building, 16, Civil Lines, Roorkee, Haridwar, Uttarakhand. Pan No.Aaban2705P अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2015-16 बनाम Bahuuddeshaiya Nagla Imarti Kisan Assessment Unit, Nfac, Sewa Sahkari Samiti Limited, Vs. National Faceless Assessment Unit, Village Nagla Imarti, Roorkee, Income Tax Office Building, District Haridwar, Uttarakhand. 16 Civil Lines, Roorkee, Haridwar, Uttarakhand. Pan No. Aaban2705P अपीलाथ" Appellant ""यथ"/Respondent

Section 80P

Bahuuddeshaiya Nagla Imarti Kisan Sewa Sahkari Samiti Limited, Nagla Imarti, Roorkee vs. Additional Jointdeputyassistant Commissioner of Income Tax Income Tax Officer, National Faceless Assessing Officer

In the result, appeals of the assessee are allowed for

ITA 118/DDN/2024[2016-17]Status: DisposedITAT Dehradun07 May 2025AY 2016-17

Section 80P