THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN I.T.T.A.No.210 OF 2011 Dated:27.06.2011 Between: Commissioner of Income Tax, Tirupati … Appellant AND Agricultural Market Committee, Gooty … Respondent THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN I.T.T.A.No.210 OF 2011 JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This appeal is filed by the revenue against the order passed by the Income Tax Appellate Tribunal directing the jurisdictional Commissioner to grant registration to the respondent Agricultural Market Committee (AMC) under Section 12A/12AA of the Income Tax Act, 1961 (for short ‘the Act’). Be it noted that the respondent AMC, which was availing exemption under Section 10(20) of the Act, was 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 appeal before the Tribunal. The question whether the respondent AMC can be treated as an institution 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, this appeal is dismissed without any order as to costs. _______________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 27.06.2011 KH