Commissioner Of Income Tax-Ii, Jabalpur v. Krishi Upaj Mandi Samiti Chaakghaat

I.T.A.No.12/2009 Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti Chaakghaat 11/02/2014 Shri Sanjeev Tuli, learned counsel for the appellant.The question proposed by the revenue in this appeal under Section 260-A of the Income Tax Act is, as to whether the Krishi Upaj Mandi Samiti, a statutory Samiti formulated under the Madhya Pradesh Krishi Upaj Mandi Samiti Adhiniyam is an institute created for charitable purpose and is entitled for registration under Section 11 of the Income Tax Act. The question proposed in this appeal has already been decided by a Division Bench of this Court in the case of Commissioner of Income Tax Vs. Krishi Upaj Mandi Samiti, Gongalai & Ors. ITR 331 140 (Madhya Pradesh). Keeping in view the aforesaid, as the question framed in this appeal has already been answered against the revenue in the case of Krishi Upaj Mandi Samiti (Supra), we see no reason to interfere into the matter now. The appeal is accordingly, dismissed. (Rajendra Menon) Judge (Anil Sharma) Judge