Sec. 2(19) & 80P of Income Tax Act, 1961—Special Deduction—The object of enacting section 80P may be defeated if a restrictive meaning is assigned to the definition of “co-operative society” as given u/s.2(19) inasmuch as the invokability of the provisions of sec.80P is dependent upon the entity seeking the benefit thereunder being a co-operative society Going by the text and context of these provisions, one can safely conclude that all entities that are registered under the enactments relating to co-operative societies, regardless of their varying nomenclatures need to be treated as co-operative societies.This view accords with the purposive construction of sec. 80P r/w sec.2(19). The entities registered under the Karnataka Souharda Sahakari Act, 1997 fit into the definition of “co-operative society” as enacted in sec.2(19) of the Income Tax Act, 1961 and therefore subject to all just exceptions, assessee is entitled to stake their claim for the benefit of sec. 80P— SWABHIMANI SOUHARDA CREDIT CO-OPERATIVE LTD. Vs. GOVERNMENT OF INDIA  [2020] 421 ITR 670 (KARN)