ANDHRA PRADESH STATE SEED CERTIFICATION AGENCY HYDERABAD Vs. CHIEF COMMISSIONER OF INCOME TAX-III HYDERABAD

JUDGEMENT

(1.) The petitioner herein challenges the order dated 31-03-2011 of the Chief Commissioner of Income Tax, Hyderabad-III (1st respondent), rejecting the application dated 22-03-2010 filed for approval under Section 10 (23) (C) of the Income Tax Act, 1961 (for short "the Act") for the assessment year 2010-11.

(2.) The petitioner is the Andhra Pradesh State Seed Certification Agency, a society registered in 1976 under the AP (Telangana Areas) Public Societies Registration Act, 1350 Fasli with registration No.334 of 1976 as per Certificate of Registration dated 22-04-1976. As per its Memorandum of Association, the following are its objects:

(3.) The petitioner is established to act as a certification agency under Section 8 of the Seeds Act, 1966 and it certifies seeds which meet the minimum seed certification standards as per the Indian Minimum Seeds Certification Standards, 1988. It is asserted by the petitioner that its basic duty is to see that quality seeds are supplied to agriculturists; that it is a non profit, self sustaining organization created by the Government and is surviving on the certification charges levied for the technical and scientific services rendered by it to the seed producers/growers and agriculturists.