This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Nominal Members No Bar to Section 80P Deduction; ITAT Sends Cooperative Society’s Claim Back for Fresh Examination
Case Law Details
- Case Name
- Adarsha Multipurpose Cooperative Society Ltd. Vs ACIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 08/06/2026
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Adarsha Multipurpose Cooperative Society Ltd. Vs ACIT (ITAT Bangalore)
Nominal Members No Bar to Section 80P Deduction; ITAT Sends Cooperative Society’s Claim Back for Fresh Examination
The Bangalore ITAT held that the presence of nominal members cannot by itself be a ground to deny deduction under Section 80P(2)(a)(i) to a cooperative society. Relying on the Supreme Court’s decision in Mavilayi Service Co-operative Bank Ltd., the Tribunal observed that the view adopted by the lower authorities treating nominal members as non-members for denying deduction is no longer sustainable in la...
Author Info
