KRISHI UPAJ MANDI SAMITI DEOLI V. COMMISSIONER OF INCOME TAX AND O

CW/2152/2010

AI Insights

This bunch of writ petitions filed by various Krishi Upaj Mandi Samitis challenged the orders dated 2nd February 2010 and the demand notice dated 24th December 2009, concerning their entitlement under Section 12A of the Income Tax Act, 1961. The main legal contention was whether the petitioners were entitled to the benefits under Section 12A, which pertains to the exemption of certain agricultural market committees from income tax. The respondents argued that the issue had been settled in a previous case. The court, referencing the decision in Commissioner of Income Tax, Jaipur-III, Jaipur vs. M/s. Krishi Upaj Mandi Samiti, Shrimadhopur, District Sikar, acknowledged the petitioners' entitlement to the benefits under Section 12A and remanded the case for further consideration of other issues.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 684656 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 23-11-2016
• Assessment Year: misc
• Other Referred Cases: Commissioner of Income Tax, Jaipur-III, Jaipur Vs. M/s. Krishi Upaj Mandi Samiti, Shrimadhopur, District Sikar
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: SAMEER JAIN
• Assessee Lawyers: DEEPAK SHARMA
• Keywords: Income Tax; Krishi Upaj Mandi Samiti; Remand; Section 12A
• Section: 12A

Judgement Text

"1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH JAIPUR (1) S.B. CIVIL WRIT PETITION NO.3595/2010 Krishi Upaj Mandi Samiti, Kota, Mandi Yard, Kota through its Secretary. Petitioner Versus 1. Commissioner of Income Tax- III, Jaipur (Rajasthan). 2. Income Tax Officer, Kota (Rajasthan). 3. Commissioner of Income Tax Appeals, Kota (Rajasthan). 4. Commissioner of Income Tax Appeals-III, Rajasthan, Jaipur. Respondents (2) S.B. CIVIL WRIT PETITION NO. 2151/2010 Krishi Upaj Mandi Samiti, Uniara, Mandi Yard, Uniara District Tonk (Rajasthan) through its Secretary. Petitioner Versus 1. Commissioner of Income Tax- III, Jaipur (Rajasthan). 2. Income Tax Officer, Tonk (Rajasthan). 3. Commissioner of Income Tax Appeals, Kota (Rajasthan). 4. Commissioner of Income Tax Appeals-III, Rajasthan, Jaipur. Respondents (3) S.B. CIVIL WRIT PETITION NO. 2152/2010 Krishi Upaj Mandi Samiti, Deoli, Mandi Yard, Deoli District Tonk (Rajasthan) through its Secretary. Petitioner Versus 1. Commissioner of Income Tax- III, Jaipur (Rajasthan). 2. Income Tax Officer, Tonk (Rajasthan). 3. Commissioner of Income Tax Appeals, Kota (Rajasthan). 4. Commissioner of Income Tax Appeals-III, Rajasthan, Jaipur. Respondents 2 (4) S.B. CIVIL WRIT PETITION NO. 2153/2010 Krishi Upaj Mandi Samiti, Newai, Mandi Yard, Newai District Tonk (Rajasthan) through its Secretary. Petitioner Versus 1. Commissioner of Income Tax- III, Jaipur (Rajasthan). 2. Income Tax Officer, Tonk (Rajasthan). 3. Commissioner of Income Tax Appeals, Kota (Rajasthan). 4. Commissioner of Income Tax Appeals-III, Rajasthan, Jaipur. Respondents (5) S.B. CIVIL WRIT PETITION NO. 2154/2010 Krishi Upaj Mandi Samiti, Malpura, Mandi Yard, Malpura District Tonk (Rajasthan) through its Secretary. Petitioner Versus 1. Commissioner of Income Tax- III, Jaipur (Rajasthan). 2. Income Tax Officer, Tonk (Rajasthan). 3. Commissioner of Income Tax Appeals, Kota (Rajasthan). 4. Commissioner of Income Tax Appeals-III, Rajasthan, Jaipur. Respondents (6) S.B. CIVIL WRIT PETITION NO. 2155/2010 Krishi Upaj Mandi Samiti, Tonk, Mandi Yard, Tonk District Tonk (Rajasthan) through its Secretary. Petitioner Versus 1. Commissioner of Income Tax- III, Jaipur (Rajasthan). 2. Income Tax Officer, Tonk (Rajasthan). 3. Commissioner of Income Tax Appeals, Kota (Rajasthan). 4. Commissioner of Income Tax Appeals-III, Rajasthan, Jaipur. Respondents 3 DATE OF ORDER : 23/11/2016 HON'BLE MR. JUSTICE M.N. BHANDARI Mr. Deepak Sharma, for petitioner/s Mr. Sameer Jain, for respondent/s By this bunch of writ petitions, a challenge is made to the order dated 2nd February, 2010 apart from order and demand notice dated 24th December, 2009. The claim under Section 12A of the Income Tax Act, 1961 (in short “the Act of 1961”) has also been made. Learned counsel for respondents submits that controversy in the present writ petitions has been settled by the Division Bench of this court in the case of Commissioner of Income Tax, Jaipur-III, Jaipur Vs. M/s. Krishi Upaj Mandi Samiti, Shrimadhopur, District Sikar, D.B. Income Tax Appeal No.167/2010, , decided vide judgment dated 18th August, 2010. The only prayer is to remand the case by holding that petitioners are entitled to the benefit of Section 12A of the Act of 1961. Whether required formalities have been completed or not and other issues to be considered and decided with clarity that petitioners would be entitled to the benefit of Section 12A of the Act of 1961. Learned counsel for petitioners has no objection to the aforesaid if case is remanded back to the authorities concerned but it should be after setting aside the orders under challenge. 4 I have considered the submissions made by learned counsel for the parties. The petitioners have prayed for benefit under Section 12A of the Act of 1961. The controversy aforesaid has already been decided in the case of Commissioner of Income Tax, Jaipur-III, Jaipur Vs. M/s. Krishi Upaj Mandi Samiti, Shrimadhopur, District Sikar (supra). They have been held entitled for the benefit under Section 12A of the Act of 1961. In view of above, orders impugned herein are set aside but case is remanded back to the Assessing Officer to consider other issues than entitlement of Section 12A of the Act of 1961. The writ petitions are disposed of with the aforesaid. A copy of this order be placed in each connected file. [M.N.BHANDARI], J. FRBOHRA "