Dismissing the appeals of the revenue the Court held that the definition of the word “member” in S.  2(16) of the Tamil Nadu Co-operative Societies Act, 1983 included an associate member. Therefore, the Assessing Officer fell into an error in drawing a distinction between A class members and B class members. If the co-operative society satisfied the description of a society carrying on the business of providing credit facilities to its members, the assessee became entitled to the benefit of S. 80P subject to the provisions contained in S. 80P(2) of the Act. Court also held that the   assessee being a primary agricultural co-operative credit society was entitled to the benefit under S 80P . The Assessing Officer himself had found that the associate members of the assessee-society were also admitted as members of the society. He had not pointed out that loans had been disbursed to all and sundry under the provisions of the 1983 Act. Under S.  80P(4)(b) of the  Act, the society had an area of operation within the taluk and provided long-term credit for agricultural and rural development activities as well. Order of Appellate Tribunal is affirmed .( AY.2013-14, 2014-15)