2013 (9) TMI 1106

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....appeals is common, they are clubbed together, heard together and are being disposed of by this common order for the sake of convenience. 2. Admittedly, in both these cases, the assessees came in appeal before this Tribunal on earlier occasion. The Tribunal on earlier occasion, vide order dated 24.11.2008 in ITA Nos. 172 and 174/Hyd/2008 observed as follows: "7. We have carefully considered the submissions of the rival parties and perused the material available on record. We find that there is no dispute that the impugned order was passed by the AO as per the directions of the DIT(E), Hyderabad and not by DIT(E) himself. This being so and in the absence of any contrary material placed on record by the revenue and also keeping in view the ....

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....t from the judgement of jurisdictional High Court in the case of CIT vs. Agricultural Market Committee (336 ITR 641) (AP), wherein the High Court held as under: "Charitable purpose" in section 2(15) of the Income-tax Act, 1961 includes relief to the poor, education, medical relief and the advancement of any other object of general public utility. The words "public utility" or "general public utility" are not capable of a precise meaning. The question whether service is public utility or not has to be determined in the context of different situations but it is well-settled that "public utility" means public purpose depending upon the context in which it is used in the statute or the Rules. Indeed, in some decisions, public utility is consi....

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.... the scope of artificial juridical person. By the Finance Act, 2002, with effect from April 1, 2003, an Explanation was inserted to section 2(31) which makes it clear that, inter alia, an artificial juridical person shall be deemed to be a person whether or not it is established or incorporated with the object of deriving income, profits or gains. Agricultural marketing committees were entitled to seek exemption under section 10(20) read with section 10(29) till March 31,2003 but by reason of amendment to section 10(20) and deletion of section 10(29) with effect from April 1, 2003, they, for the purpose of the Act, ceased to be "local authorities". This itself would not disqualify them from claiming exemption under sections 11(1) and 12 ....