2017 (7) TMI 1197

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....he Respondent(s) : Ms. Sumati Bishnoi Adv. ORDER Instant appeal is directed against the self same order of the Income Tax Appellate Tribunal impugned dt.29-4-2011 disposing of two appeals for the assessment years 2004-05 & 2005-06 respectively. Two separate appeals were preferred by the revenue i.e. D.B. Income Tax Appeal No.389/2011 for the assessment year 2004-05 and D.B. Income Tax Appeal No....

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....o the question, therefore, is that the learned I.T.A.T. has rightly held that looking to the activities of the assessees-K.U.M.S. and the Rajasthan Agriculture Marketing Board enshrined under the Rajasthan Agricultural Produce Markets Act,1961 and the Rules framed thereunder are such which would bring these Institutions, namely the Samities within the purview of "Charitable Institutions" so as to ....