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ITAT allowed assessee/Board's appeal, setting aside cancellation of Registration, holding that Board constituted under Haryana Rural Development Act, 1986 carried out activities of general public utility as per Section 2(15) definition of "charitable purpose" by augmenting agricultural production, improving market sales, developing roads, establishing dispensaries, water supply, sanitation, converting notified rural market areas, constructing godowns, storage for agricultural produce, rest houses, utilizing fees prescribed under the Act, thus fulfilling new definition u/s 2(20); ITAT rightly concluded Commissioner wasn't justified denying Registration; no error in ITAT judgment, no substantial question of law.
ITAT allowed assessee/Board's appeal, setting aside cancellation of Registration, holding that Board constituted under Haryana Rural Development Act, 1986 carried out activities of general public utility as per Section 2(15) definition of "charitable purpose" by augmenting agricultural production, improving market sales, developing roads, establishing dispensaries, water supply, sanitation, converting notified rural market areas, constructing godowns, storage for agricultural produce, rest houses, utilizing fees prescribed under the Act, thus fulfilling new definition u/s 2(20); ITAT rightly concluded Commissioner wasn't justified denying Registration; no error in ITAT judgment, no substantial question of law.
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