The Commissioner Of Income Tax-Ii vs. Krishi Upaj Mandi Samiti Sidhi

PDF · subscribers
MAIT/202/2007HC Madhya Pradesh25 November 2019Author: HON'BLE THE CHIEF JUSTICE1 pages
For Petitioner: Sanjeev Tuli,S.Lal,A.JainFor Respondent: A.Oswal,Ll.Sharma,M.Sharma
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal should be dismissed. This decision was based on the concession made by the learned counsel for the Revenue that the outcome of this appeal would be governed by the order passed in M.A.I.T.No.201/2007 (Commissioner of Income Tax-II, Jabalpur vs. Krishi Upaj Mandi Samiti, Rewa) on the same date. As the appeal in the cited case was dismissed, this appeal was also dismissed. The specific finding of the ITAT regarding the charitable nature of the assessee's work and its entitlement to registration under Section 12A/12AA was not independently examined or decided by the High Court in this judgment. The operative direction was the dismissal of the appeal.

What were the facts?

The Commissioner of Income Tax-II, Jabalpur (Revenue) filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT), Jabalpur Bench. The ITAT's order, dated 24.4.2007 in I.T.A.No.57/Jab/2007, directed the registration of the assessee, Krishi Upaj Mandi Samiti, Sidhi, under Section 12A of the Income Tax Act, 1961. The High Court admitted the appeal on 26.11.2007 to decide substantial questions of law. The Revenue's counsel conceded that the decision in a similar case, M.A.I.T.No.201/2007 (Commissioner of Income Tax-II, Jabalpur vs. Krishi Upaj Mandi Samiti, Rewa), decided on the same date, would govern this appeal. Since the appeal in the cited case was dismissed, this appeal was also dismissed.

What were the issues?

1. Whether the Income-tax Appellate Tribunal, Jabalpur is justified in holding that the Krishi Upaj Mandi Samiti, Sidhi is engaged in charitable work and therefore entitled to the benefits under Section 12-A and 12-AA of the Income-tax Act, 1961? (Question of law and fact, concerning Sections 12A and 12AA of the Income Tax Act, 1961). Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue's counsel did not dispute that the detailed order passed in M.A.I.T.No.201/2007 (Commissioner of Income Tax-II, Jabalpur vs. Krishi Upaj Mandi Samiti, Rewa) would govern the decision of this appeal. No specific arguments were presented on the merits of the case.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
-( 1 )- THE HIGH COURT OF MADHYA PRADESH: JABALPUR (Division Bench) M.A.I.T.No.202/2007 The Commissioner of Income Tax-II, Jabalpur (M.P.) ….Appellant/Revenue Versus Krishi Upaj Mandi Samiti, Sidhi (M.P.) …Respondent/assessee Coram Hon’ble Shri Justice Ajay Kumar Mittal, Chief Justice Hon’ble Shri Justice Mohd. Fahim Anwar, Judge Appearance Shri Sanjay Lal, Advocate for the appellant/Revenue.

O R D E R (25.11.2019)

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.57/Jab/2007 dated 24.4.2007 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 questions 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, 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) (Mohd. Fahim Anwar) Chief Justice

Judge C. PHILIP Date: 2020.01.27 17:10:14 +05'30'

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →