2009 (12) TMI 14

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....der Section 260-A of the Income Tax Act, 1961 against the different order passed by the Income Tax Appellate Tribunal. The brief facts of the cases are that during the assessment years mentioned above, the A.O. made the various additions, which were upheld by the first appellate authority. However, the Tribunal vide its impugned orders has observed that these entities were created under U.P. Kri....

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....s Court. This Court vide its order dated 02.12.2009 in Income Tax Appeal Nos. 80-83 of 2007 (C.I.T. Vs. Krishi Utpadan Mandi Samiti, Lucknow & Ors.), upheld the orders of the Tribunal. In other words, these institutions were accepted by this court as charitable institution for the assessment year 2003-04 and subsequent assessment years including the assessment years under consideration. Once, thes....