cooperatives and tax

Hello Experts,

                           I would like to know the mode of auditing of cooperatives for IT returns. I have been told every cooperatives has to be audited by a CA for filing IT returns, if so, what is the status of the statuary audit done by the audit wing of the cooperative registrars office. Does it have any validity in the eyes of IT department?. Since Sikkim is new to IT implimentation this is posing doubts in my mind. Can some one pls. clear my doubts.

thnx in advance

bijay hang