Tribunal held that ;records of the assessee, a co-operative society claiming exemption under S.10(27) did not reveal as to whether all individuals admitted as nominal members belonged to schedule tribes and how much loan was granted to them and hence the matter was remanded back for disposal afresh. (ITA No. 37/Gau/2012 dt. 27-01-2015) (AY. 2009-10)
ITO v. Mizoram Co-operative Apex Bank Ltd. (2015) 154 ITD 421 / (2018) 191 TTJ 371 (Guwahati ) ( Trib.)
S.10(27):Co-operative society- Schedule Castes or Schedule Tribes –Matter remanded for fresh disposal .