JUDGMENT M.Y. Eqbal, J. 1. In all these appeals filed under Section 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 Section 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 Section 12AA of the said Act. 3. The respondent-Agricultural Committee of different districts filed applications, for their registration as Trust in Form 10A as required under Section 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. 4. 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. 5. From perusal of the order passed by the Commissioner of Income Tax, we found that the application for registration was rejected firstly on the ground that those applications were barred by limitation inasmuch as it were filed after more than 16-18 years from the date of formation of the Market Committee. The Commissioner further held that the Market Committee cannot be treated as a Trust within the meaning of the Income Tax Act, 1961 and, therefore, they are not entitled to exemption under Section 10(20) of the said Act. 6. The Income tax Appellate Tribunal in appeal filed by the respondents has discussed the facts in detail and came to the conclusion that the Market Committee is entitled to get registration under Section 12AA of the said Act. 7. Since the Tribunal has referred and quoted in detail all the relevant provisions of the Bihar Agricultural Produce Market Act, vis-a-vis Income Tax Act, we did not quote those provisions. 7. Since the Tribunal has referred and quoted in detail all the relevant provisions of the Bihar Agricultural Produce Market Act, vis-a-vis Income Tax Act, we did not quote those provisions. Suffice it to say that the provisions of the Market Act particularly Section 6, Section 9, Section 27 and Section 30 led to a conclusion that the Market Committee is entitled to get the benefit provided under Section 12A of the said Act. In course of argument, it was brought to our notice that some of the Market Committees including Ranchi have been granted registration by the respective Commissioners of Income Tax, but so far the other districts where the Market Committees of the respondent fall, they nave not been granted the registration. We have no hesitation in holding that when some of the Market Committees have been granted registration by the respective Commissioners of Income Tax, then there is no reason why the respondent-Market Committee may not be granted registration when the provisions of law are applicable to all the Market Committees constituted under the Agricultural Produce Market Act. 8. Considering the entire facts and circumstances of the case and the facts discussed herein above, we are of the view that the Income Tax Appellate Tribunal by reasoned orders held that the respondents are entitled to get registration for the purpose of exemption under the Income Tax Act. We do not find any reasons to interfere with the impugned orders passed by the Tribunal. For the reasons aforesaid, these appeals have no merit and are accordingly dismissed. D.G.R. Patnaik, J. 9. I agree.