THE HIGH COURT OF MADHYA PRADESH: JABALPUR (Division Bench) M.A.I.T.No.129/2007 Commissioner of Income Tax-II, Gwalior (M.P.) ...Appellant/Revenue Versus Krishi Upaj Mandi Samiti, Jatara, District Tikamgarh (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 appellant/Revenue. Shri Hakim Khan, Advocate for respondent. ORDER (22.01.2020) Per: Ajay Kumar Mittal, C.J. (Oral) Revenue has filed this appeal against order of Income Tax Appellate Tribunal, Jabalpur Bench, Jabalpur passed in I.T.A.No.03/Jab/2006 dated 16.03.2007 directing registration of assessee-Krishi Upaj Mandi under Section 12A of Income Tax Act, 1961. 2. This appeal was admitted on 9.1.2007 for determination of following substantial questions of law:- (i) Whether Tribunal was right in granting registration under Section 12-A following decision of ITAT Bench, Delhi in case of Market Committee, Sular Gharat & others V/s CIT and also ITAT Nagpur Bench in case of Agricultural Produce Delhi without going into merits of order under Section 12-AA of IT Act by CIT? (ii) Whether Tribunal was right in granting registration under Section 12-A to assessee inspite of fact that assessee had status of local authority before amendment made in Section 10(20) and 10(29) of IT Act w.e.f. A.Y. 2003-04 and also later on and thereby allowing exemption under Section 11 of IT Act? (iii) Whether activities of trust not having been changed, whether assessee can be treated as charitable institution in light of finding given in order under Section 12-AA(i)(b)(ii)? 3. It was not disputed by learned counsel for 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 -( 2 )- 21.11.2019 would govern decision of this appeal. Accordingly, in view of 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 appeal has been dismissed, this appeal is also dismissed. (Ajay Kumar Mittal) (Vijay Kumar Shukla) Chief Justice Judge C. Digitally signed by CHRISTOPHER PHILIP Date: 2020.01.27 17:15:09 +05'30' Commissioner of Income-tax-II, Gwalior v. Krishi Upaj Mandi Samiti