Shortly after the conclusion of the previous league season, a new league season was held, starting on 3 February 1940. League matches were completed in early July 1940, with Hapoel Tel Aviv winning the championship.
Updated to match(es) played on 29 June 1940. Source: 100 Years of Football 1906-2006, Elisha Shohat (Israel), 2006
Liga Bet
In Liga Bet, Hapoel Hadera, Degel Zion Tel Aviv and RSG Rehovot won their regional divisions.
At the end of the season, Degel Zion, Hapoel Hadera and Hapoel Rishon LeZion (who finished as runners-up in the South division) competed for promotions to the top division, with Hapoel Rishon LeZion and Degel Zion winning promotion.
Updated to match(es) played on 18 August 1940. Source: 100 Years of Football 1906-2006, Elisha Shohat (Israel), 2006
Liga Gimel
For the first time the EIFA arranged a third division, which was divided into two regions, Samaria (North) and South. Among the teams participating in the league were future league champions Bnei Yehuda and Hapoel Kfar Saba, both making their debut in the league.
Only a handful of results are known. Maccabi Kfar Saba and Hakoach Rishon LeZion won the Samaria and South divisions and qualified along with their runners-up, Hapoel Kfar Saba and HaMa'avir Tel Aviv to the promotion play-offs, at the end which the top three teams were promoted to Liga Bet.[1] However, as club registration for the following season was low, all third division clubs that registered to play were placed in Liga Bet.
A five-team league was played in Jerusalem during spring 1940, with each team playing its opponents twice. Maccabi Bar Kochva Jerusalem won the league.[3][4]
On 9 December 1939, Maccabi Nes Tziona had beaten Maccabi Tel Aviv in a match for the Melchett Cup 2–1. In the match, held at the Maccabiah Stadium, The brothers Schneiderowitz scored the two goals for Nes Tziona on the 47th and 64th minute, while Gaul Machlis scored the only goal for Tel Aviv on the 61st minute.[7]
^Shohat, Elisha (2006). 100 שנות כדורגל: 1906–2006 [100 Years of Football: 1906–2006] (in Hebrew). Hod Hasharon. pp. 109–110.{{cite book}}: CS1 maint: location missing publisher (link)