TMI Blog2017 (4) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal has granted exemption with respect of the gair Mumkin land as agricultural land without appreciating the facts of the case? - Held that:- In the present case the gair Mumkin land has been certified by the revenue authorities as agricultural land. As certified by the Patwari concerned that the Gair mumKin land is an agricultural land is where there were Wells, water channels and water storage tank. These land abuts the land where cultivation is carried out and is contagious on it. No cultivation can be carried out without having these necessities. Hence the gair Mumkin land also falls within the ambit of ‘agricultural land’ and therefore entitled to the benefit of section 10 (37) of the act. - Decided against revenue - ITA No.2635/De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural land. Out of this land 15 Kanal 9 Marla are categorised by the revenue authorities as gair Mumkin and 36 Kanal and 1 Marla categorised by the revenue authorities authorities as Chahi. The assessee was awarded compensation which was subsequently further enhanced. During the year the assessee has received a further enhanced compensation on land of ₹ 8 081704/ and interest of ₹ 1 917 3010. The assessee submitted that the claim received by him is exempt under section 10 ((37) of the income tax act. The Ld. assessing officer denied the claim of the deduction under section 10 (37) for the reason that w.e.f. 01/04/2005 the capital gain arising from the compensation received for transfer of an agricultural land which is deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . assessing officer. 5. The Ld. authorised representative submitted that the issue is now squarely covered in favour of the assessee in view of the decision of the coordinate bench in case of Chura Ram versus ITO (2011) (10 Taxmann.com 34) (Chd). 6. We have carefully considered the rival contentions and also per used the orders of the lower authorities. The only reason the Ld. assessing officer is not allowed the claim of the assessee for exemption under section 10 (37) of the income tax act for the reason that amendment to the income tax act has been made w.e.f. 01/04/2004 and whereas the land has been transferred by the assessee prior to that date. The above issue has been covered by the decision of the coordinate bench in case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the year and thereby such sums received by the assessee is exempt. Accordingly we do not find any infirmity in the order of the Ld. CIT (A) in granting exemption to the assessee under the provisions of section 10 (37) to the impugned sum of ₹ 8081704/ hence we confirm the same. 8. 2nd ground of appeal is that the Ld. CIT appeal has granted exemption with respect of the gair Mumkin land as agricultural land without appreciating the facts of the case. In the present case the gair Mumkin land has been certified by the revenue authorities as agricultural land. It has been certified by the Patwari concerned that the Gair mumKin land is an agricultural land is where there were Wells, water channels and water storage tank. These land ..... X X X X Extracts X X X X X X X X Extracts X X X X
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