Commissioner Of Income Tax, Bhopal (M.p v. Krishi Upaj Mandi Samiti, Ashta, District Sehore (M.p

-( 1 )- THE HIGH COURT OF MADHYA PRADESH: JABALPUR (Division Bench) M.A.I.T.No.136/2007 Commissioner of Income Tax, Bhopal (M.P.) ...Appellant/Revenue Versus Krishi Upaj Mandi Samiti, Ashta, District Sehore (M.P.) ...Respondent/assessee Coram Hon’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 Sanjay Sarwate, 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, Indore Bench, Indore passed in I.T.A.No.43/Ind/2007 dated 14.03.2007 directing registration of the assessee-Krishi Upaj Mandi under Section 12A of the Income Tax Act, 1961. 2. This appeal was admitted on 9.1.2007 for determination of the following substantial questions of law:- “(i) Whether the Tribunal was right in granting registration under Section 12-A following the decision of ITAT ‘A’ Bench, Delhi in the case of Market Committee, Sular Gharat & others V/s CIT and also the ITAT Nagpur ‘A’ Bench in the case of Agricultural Produce Delhiwithout going into the merits of the order under Section 12-AA of the IT Act by CIT? (ii) Whether the Tribunal was right in granting registration under Section 12-A to the assessee inspite of the fact that the assessee had the status of local authority before the amendment made in Section 10(20) and 10(29) of the IT Act w.e.f. A.Y. 2003-04 and also later on and thereby allowing exemption under Section 11 of the IT Act? (iii) Whether the activities of the trust not having been changed, whether the assessee can be treated as a charitable institution in the light of the finding given in the order under Section 12-AA(i)(b)(ii)?” 3. It was not disputed by the learned counsel for the revenue that detailed order passed in M.A.I.T.No.114/2007 (The Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Raheli, District Sagar) on 21.11.2019 would govern the decision of this appeal. Accordingly, in view of the order dated 21.11.2019 passed in M.A.I.T.No.114/2007 (The Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Raheli, District Sagar), where the appeal has been dismissed, this appeal is also dismissed. (Ajay Kumar Mittal) Chief Justice C. (Vijay Kumar Shukla) Judge Digitally signed by CHRISTOPHER PHILIP Date: 2020.01.27 17:16:47 +05'30'