JALGAON JILHA MAJUR KAMGAR SAHAKARI SANSTHA FEDERATION LTD.,JALGAON vs. ITO WARD 1(4), JALGAON, JALGAON
आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE
BEFORE SHRI R.K. PANDA, VICE PRESIDENT
AND MS. ASTHA CHANDRA, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.30/PUN/2025
धििाारण वर्ा / Assessment Year : 2020-21
Jalgaon Jilha Majur Kamgar Sahakari
Sanstha Federation Limited,
1 Shrama Sahakar, Akashwani Chowk,
Jalgaon-425001
PAN : AABAJ5982G
Vs.
ITO Ward-1(4), Jalgaon
अपीलार्थी / Appellant
प्रत्यर्थी / Respondent
Assessee by :
Smt. Deepa Khare
Department by :
Shri Ramnath P. Murkunde
Date of hearing :
18-06-2025
Date of Pronouncement :
25-08-2025
आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated
23.12.2024 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi
[“CIT(A) / NFAC”] pertaining to Assessment Year (“AY”) 2020-21. 2. The background of the assessee as culled out from the statement of facts filed before the Ld. CIT(A)/ NFAC is that the assessee is a Co- operative Society registered under the Maharashtra State Co-operative
Societies Act, 1960. The assessee is an apex cooperative society of the Primary Labour Co-operative Societies, who are engaged in the collective disposal of the labour of its members. The Membership is restricted to only
Primary Labour Co-operative Societies located at various villages and Taluka Places in Jalgaon District only. The assessee collects 1% from the contracts awarded to the members, i.e. Primary Labour Co-operative
Societies, by the State Government, Zilla Parishad, etc. The amount so collected is commonly called as Vargani or the Subscription. This amount of Vargani is directly deducted from the payments made by the respective
Government Departments who has awarded the work under a tender to the 2
ITA No.30/PUN/2025, AY 2020-21
concerned Primary Labour Cooperative Societies. The amount of Vargani is directly deposited in the Saving Account of the assessee Co-operative
Society with the Jalgaon District Central Co-op. Bank Ltd. The assessee is authorized by the