Dismissing the appeal of the revenue the Court held that when the object of the Krishi Upaj Mandi is benevolent, it cannot be said that it is not entitled to registration under section 12A and 12AA of the Income tax Act.  Relied on CIT  v . Krishi Upaj Mandi Samiti r 2008(3) MPLJ 315, SLP(C) No.14592/2008 dismissed  10.11.2008  CIT  v . Gujarat Maritime Board (2007) 295 ITR 561(SC)  (AY.  2003-04)