1 30 D.B. INCOME TAX APPEAL NO. 88/2007. C.I.T. Jodhpur Vs. Krishi Upaj Mandi Samiti ... Date of Order :: 12th March 2010. HON'BLE THE CHIEF JUSTICE MR. JAGDISH BHALLA HON'BLE MR. JUSTICE DINESH MAHESHWARI Mr. K.K. Bissa, for the appellant. Mr. Dinesh Mehta, for the respondent. ..... BY THE COURT: Though the matter is listed for orders on the application moved by the appellant for amendment in the memo of appeal, however, at the request and with the consent of the learned for the parties, the matter has been heard finally at this stage. The learned counsel for the parties are ad idem that the substantial questions of law as formulated in this appeal essentially stand decided against the appellant for the view already taken by this Court in I.T. Appeal No. 107/2007 : Commissioner of Income-Tax Vs. K.U.M.S. Jaisalmer, decided on 18.03.2008 [reported in (2008) 216 CTR (Raj. 281]. The instant appeal was admitted for consideration on the following substantial questions of law:- “1. Whether on the facts and in the circumstances of the case, the learned ITAT was justified in directing to grant the registration under Section 12AA of the IT Act to the assessee ? 2 2. Whether on the facts and in the circumstances of the case, the respondent assessee can be said to be a Trust or an Institution constituted for the charitable purposes and whether its activities are charitable as defined in Section 2 (15) of the IT Act ?” In the decision noticed above, similar nature questions were considered by this Court in relation to the Krishi Upaj Mandi Samiti, Jaisalmer; and this Court held that such Krishi Upaj Mandi Samiti, whose income is required to be spent for the purposes mentioned in the Rajasthan Agricultural Produce Markets Act, 1961, including advancement of any other object of general public utility, which is a charitable purpose, is eligible for registration under Section 12A of the Income-Tax Act, 1961. This Court said,- “May be that the income received by the Samiti by way of cess or Mandi fees is not shown to be spent wholly for the purpose of relief of the poor, education, or medical relief, but under the scheme of the Act, being the Rajasthan Agricultural Produce Markets Act, 1961, the entire amount received by the samiti is required to be spent for the purpose mentioned therein, which obviously include advancement of 'any other object of general public utility'. In that view of the matter, Samiti is entitled to be registered under s. 12A. In our above view, we are fortified by the judgments of Punjab & Haryana High Court in CIT Vs. Market Committee (2007) 294 ITR 563 (P&H), and CIT Vs. Agricultural Produce and Market Committee (2007) 36 SITC 278. 3 The activities of the respondent herein, i.e., the Krishi Upaj Mandi Samiti, Bilara, a market committee constituted under the aforesaid Rajasthan Act of 1961 are similar and akin to the activities of the said Krishi Upaj Mandi Samiti, Jaisalmer and for all material purposes, the ratio of the decision aforesaid squarely applies to the present case. In view of the above, the questions formulated in the present case are answered against the Revenue and in favour of the assessee; and accordingly, this appeal stands dismissed. No costs. (DINESH MAHESHWARI),J. (JAGDISH BHALLA),CJ. Mohan/