It comes 13 years after he won best newcomer at the event, which was aired on Channel 4 and was hosted by Jonathan Ross, reported BBC online.
Accepting his statue from Ben Kingsley in the guise of Ali G, Cohen said, "I is grown up now. I ain't living in my nan's house anymore. I am living in her garage."
He was wearing a gold tracksuit with the word "Savile" on the back.
10 O'clock Live host Charlie Brooker took home the entertainment personality award.
Lee Mack won best male TV comic and Jo Brand best female, with Morgana Robinson named as breakthrough artist for her celebrity impersonations.
Best entertainment programme went to Harry Hill's TV Burp, which has now finished, marking its fourth award in seven straight years of nominations.
'Hunderby', a period comedy set in the 1800s, written by and starring Nighty-Night creator Julia Davis, took home two statues, one for best sitcom and the other for best new comedy programme.
Rebecca Front won her first British Comedy prize, best TV actress, for her role as hapless government minister Nicola Murray in 'The Thick Of It'.
It was the first of two prizes for the political fly-on-the-wall series as Peter Capaldi took home best TV actor for his portrayal of political spin-doctor Malcolm Tucker.
As previously announced, Vic Reeves and Bob Mortimer were awarded the prestigious Writers Guild of Great Britain accolade for their surreal brand of comedy, marking the fourth British Comedy award in their collection.
'Fresh Meat' star and stand-up comedian Jack Whitehall was crowned winner of the King of Comedy award.
