{"id":61014,"date":"2026-06-20T09:39:19","date_gmt":"2026-06-20T04:09:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=61014"},"modified":"2026-06-20T09:39:34","modified_gmt":"2026-06-20T04:09:34","slug":"co-operative-society","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/co-operative-society\/","title":{"rendered":"Co-operative Society"},"content":{"rendered":"<p>A co operative society running PDS as per TN govt regulations.Claimed education u\/s 80P(2)(a)(iii) as marketing of agri produce. AO denied saying it is consumer society. TN govt is a member along with 73 society and 1000 + individual members. Any citation other than ITAT chennai will be useful<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[1405],"class_list":["post-61014","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-section-80p2aiii"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/61014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61014"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61014"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=61014"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=61014"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=61014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}