THE HIGH COURT OF MADHYA PRADESH: JABALPUR (Division Bench) M.A.I.T.No.207/2007 Commissioner of Income Tax-I, Bhopal (M.P.) .Appellant/Revenue Versus Krishi Upaj Mandi Samiti, Bankhedi, District Hoshangabad (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 Aseem Dixit, 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.118/Jab/2007 dated 5.6.2007 directing registration of assessee-Krishi Upaj Mandi under Section 12A of Income Tax Act, 1961. 2. This appeal was admitted on 29.11.2007 for determination of following substantial question of law:- Whether Income-tax Appellate Tribunal, Jabalpur is justified in coming to hold that Krishi Upaj Mandi Samiti, first respondent is engaged in charitable work and, therefore, he is entitled to get benefit under Section 12-A and 12-AA of Income-tax Act, 1961? 3. It was not disputed by learned counsel for 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 decision of this appeal. Accordingly, in view of 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 appeal has been dismissed, this appeal is also dismissed. (Ajay Kumar Mittal) (Vijay Kumar Shukla) Digitally signed by CHRISTOPHER Chief Justice Judge PHILIP C. Date: 2020.01.27 17:21:08 +05'30' Commissioner of Income-tax-I, Bhopal v. Krishi Upaj Mandi Samiti