M.Y.EQBAL, J. - (1.) IN all these appeals filed under Sec. 260A of the Income Tax Act, 1961 , common questions of law and facts are involved and, therefore, they have been heard together and are disposed of by this common judgment.
(2.) THE appellant -Revenue has challenged the orders passed by the Income Tax Appellate Tribunal whereby the appeals filed by the respondent - Agricultural Produce Market Committee of different districts of the State of Jharkhand have been allowed and it was held that the respondent is entitled to get registration under Sec. 12AA of the Income Tax Act, 1961( herein after referred to as the said Act') and issued necessary directions to the Income Tax Commissioner to grant registration to the respondent -Market Committee under Sec. 12AA of the said Act. The respondent -Agricultural Committee of different districts filed applications, for their registration as Trust in Form 10A as required under Sec. 12A of the said Act. The said application for registration was rejected by the appellant -Commissioner of Income Tax. Against the said order, the respondent -Market Committee preferred appeal before the Income Tax Appellate Tribunal which was allowed by the impugned order.
(3.) WE have heard Mr. K.K. Jhunjhunwala, learned Counsel appearing for the appellant and, Mr. V. P. Singh, learned Counsel appearing for the respondent -Market Committee.;