The Commissioner Of Income Tax, … vs M/S Krishi Utpadan Mandi Samiti, … on 12 July, 2010

Court No. - 27

Case :- INCOME TAX APPEAL No. - 57 of 2010

Petitioner :- The Commissioner Of Income Tax, Aayakar Bhawan, Faizabad
Respondent :- M/S Krishi Utpadan Mandi Samiti, Akbarpur, Ambedkar
Nagar
Petitioner Counsel :- D.D. Chopra

Hon'ble Devi Prasad Singh,J.

Hon’ble Yogesh Chandra Gupta,J.

Connect with I.T.A. No.48 of 2010.

Admit.

Issue notice.

The appeal is admitted on the following substantial question of law:

“Whether amount transferred by the assessee to the Mandi Parishad, should be
treated as income for charitable purpose as per Section 11 (1) (a) of the
Income Tax Act, 1961?”

Order Date :- 12.7.2010
Rajneesh)