JHARKHAND STATE COOPERATIVE LAC MARKETING & PROCUREMENT FEDERATION LTD.,RANCHI vs. COMMISIONER OF INCOME TAX , NFAC, DELHI

ITA 252/RAN/2025Status: DisposedITAT Ranchi29 July 2026AY 2013-1422 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee society was indeed functioning for the benefit of Scheduled Castes and Scheduled Tribes, and its finances were substantially provided by the government and other cooperative societies. Therefore, it was entitled to the exemption.

What were the facts?

The assessee, a cooperative society, claimed exemption under Section 10(27) of the Income Tax Act, stating it promotes the interests of Scheduled Castes and Scheduled Tribes through the lac industry. The Assessing Officer and CIT(A) denied this exemption, citing non-compliance with membership and finance conditions.

What were the issues?

Whether the assessee cooperative society fulfills the conditions for exemption under Section 10(27) of the Income Tax Act, specifically regarding its membership and sources of finance.

Which sections of the Income-tax Act were involved?

Section 10(27)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Ajay Poddar, AR
For Respondent: Shri Sandipan Khan, Sr.DR
Hearing: 29/07/2026Pronounced: 29/07/2026

PER: BENCH

1.

These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), NFAC, Delhi and Addl/JCIT(A)-1, Surat dated 05/05/2025, 31/01/2024, 03/09/2025 and 18/03/2026 for the A.Y. 2013-14, 2014-15, 2015- 16, 2017-18, 2012-13 & 2016-17 respectively. All these appeals have common issue, therefore, all these are clubbed and heard together and are being decided by this common order. For appreciation of the facts, we take up ITA No. 252/Ran/2025 for the A.Y. 2013-14 as a lead case.

The order continues below.

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