….Appellant/Revenue v. Krishi Upaj Mandi Samiti, Chourai, District Chhindwara (M.p

Digitally signed by CHRISTOPHER PHILIP Date: 2020.01.27 17:19:05 +05'30' C. THE HIGH COURT OF MADHYA PRADESH: JABALPUR (Division Bench) M.A.I.T.No.203/2007 The Commissioner of Income Tax-I, Jabalpur (M.P.) ….Appellant/Revenue Versus Krishi Upaj Mandi Samiti, Chourai, District Chhindwara (M.P.) …Respondent/assessee CoramHon’ble Shri Justice Ajay Kumar Mittal, Chief Justice Hon’ble Shri Justice Vijay Kumar Shukla, Judge Appearance Shri Sanjay Lal, Advocate for the appellant/Revenue. Shri L.L.Sharma, Advocate for the respondent. O R D E R (22.01.2020) Per: Ajay Kumar Mittal, C.J. (Oral) The Revenue has filed this appeal against the order of the Income Tax Appellate Tribunal, Jabalpur Bench, Jabalpur passed in I.T.A.No.103/Jab/2007 dated 30.05.2007 directing registration of the assessee-Krishi Upaj Mandi under Section 12A of the Income Tax Act, 1961. 2. This appeal was admitted on 26.11.2007 for determination of the following substantial question of law:- “Whether the Income-tax Appellate Tribunal, Jabalpur is justified in coming to hold that the Krishi Upaj Mandi Samiti, the first respondent is engaged in charitable work and, therefore, he is entitled to get the benefit under Section 12-A and 12-AA of the Income-tax Act, 1961?” 3. It was not disputed by the learned counsel for the revenue that detailed order passed in M.A.I.T.No.201/2007 (The Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Rewa) on 25.11.2019 would govern the decision of this appeal. Accordingly, in view of the order dated 25.11.2019 passed in M.A.I.T.No.201/2007 (The Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Rewa), where the appeal has been dismissed, this appeal is also dismissed. (Ajay Kumar Mittal) Chief Justice (Vijay Kumar Shukla) Judge