Sec. 80P : Co-operative society not to be deemed as co-operative bank if it didn't receive any depos

IT: Where assessee, a co-operative society did not receive deposits from public and, moreover, by-laws of society permitted admission of any other co-operative society as its members, assessee could not be regarded as primary-co-operative bank and, there being no application of section 80P(4), its claim for deduction under section 80P(2)(a)(i) was to be allowed