cooperative society delhi tax return to file or not

Cooperative societies are not exempted from filing tax return.  

Under the law, co-operative societies also have to file tax returns. You can contact the PRO of IT department to get information as to which assessing officer under whose jurisdiction your society comes based on the address. If you are referring to a co-operative housing society the picture is different. Most of the the so called income of the Society are subscripttion from their own members to defray expenses on behalf of the members. It is called working on mutuality basis. There will be no tax on such receipts. However there will be no mutuality in certain items of income. Examples are interest on investments or bank deposits, any rent received for parking cars or for any shop or go down etc. Some housing societies collect transfer premium when a member sells his flat. That and any contribution to any sinking fund are also taxable. Income or no income, Co-operative Societies are liable to file returns. They also should apply for and obtain a PAN.