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2005 (6) TMI 259 - ITAT NAGPURApplication for grant of registration u/s 12AA - Charitable Purpose - Purchase and sale - advancement of General Public utility as contemplated u/s 2(15) - marketing of agricultural commodities - Whether the objects and activities of the assessee-institution are for the advancement of the objects of general public utility and covered within the definition of "Charitable purpose" as defined in section 2(15) of the Act - HELD THAT:- The Agricultural Produce Market Committees for different specified market areas in the State of Maharashtra are established by the State Government under the provisions of The Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963. The objects of the Agricultural Produce Market Committees as gathered from the Preamble of the Act and other sections and particularly section 29(1) and (2), are mainly to provide necessary facilities for the marketing of agricultural produce within the market area, to regulate and supervise auction of notified agricultural produce to, regulate sales, weighment, delivery, payment and allied matters, to take steps to prevent adulteration and to promote and organize grading and standardization of agricultural produce, to prevent purchase and sale below the minimum support price fixed by the Government, to collect, maintain, disseminate and supply information in respect of production, sale, storage, processing, prices of notified agricultural produce including information relating to crop statistics, to give fitness certificate, to provide settling of disputes arising out of marketing of agricultural produce, to keep a set of standard weights and measures, to provide storage and warehousing facilities in the market area and take any other activity conducive to the promotion and regulation of agricultural marketing. Thus, no doubt in my mind that the objects of appellant-institution are the advancement of the object of general public utility. The object of providing facility for marketing of agricultural produce of agriculturist, help them in sale of their produce, provide facility for storage, marketing etc. as enumerated in section 29 are definitely the objects of general public utility. In this case the APMCs have been established by the State Government by notification under the relevant provisions of the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 and each of the appellant has filed the copy of the notification published in the Official Gazette. Thus the institutions have filed the documents evidencing their creation. It is not the requirement of rule 17A to file a certificate of registration with Charity Commissioner nor is there any necessity that the institution claiming registration u/s 12A/12AA should be registered with Charity Commissioner. The grievance of the respondent is just casual and futile and deserves to be rejected. Thus, I am of the considered opinion that the assessees have fulfilled the requirements of law for registration u/s 12A/12AA of the Income-tax Act, 1961 because the aims and objects of the assessee are accepted for charitable purpose and objects of the advancement of general public utility within the meaning of section 2(15) of the Act. Therefore, the impugned orders passed by the Commissioners of Income-tax in all these cases are set aside with a direction to them to grant the registration to the assessees under section 12A/12AA of the Act as claimed by them. In the result, all the appeals of the assessees are allowed with above direction.
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