THE HON'BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN I.T.T.A.Nos.1,5,8,9,13,14,15,16,18, 19,21,23,26,29,30 and 31 of 2011 Date:04.03.2011 Between: Commissioner of Income Tax-1, Visakhapatnam ..Appellant And Agricultural Market Committee, Kurupam and others ..Respondents COMMON JUDGMENT: (Per VVSR, J) All these appeals are by the revenue against the orders passed by the Income Tax Appellate Tribunal directing the jurisdictional Commissioner to grant registration to the respondent Agricultural Market Committees (AMCs) under Section 12A/12AA of the Income Tax Act, 1961 (for short ‘the Act’). Be it noted that the respondent AMCs, which were availing exemption under Section 10(20) of the Act, were denied the same after amendment was affected to the said provision. Therefore they had applied to the jurisdictional Commissioner seeking registration under Section 12A/12AA of the Act, which was denied. Against this order they had filed appeals before the Tribunal. The question whether the respondent AMCs can be treated as institutions for ‘charitable purpose’, under the meaning of Section 2(15) of the Act, has been considered by us in similar matters in I.T.T.A.No.251 of 2008 and batch vide common judgment dated 01.03.2011. We have taken the view that all the AMCs established/constituted under the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966, come within the purview of ‘charitable purpose’ and they need to be registered under Section 12A/12AA of the Act. Following the same, these appeals are dismissed without any order as to costs. ____________ V.V.S. RAO, J ______________________ RAMESH RANGANATHAN, J 04th March, 2011 GHN