Comedy, like any other art form, is the product of a creative process and can be presented in many layers. Every language game and physical presentation comes from human imagination. Comedy is unique in that it’s intended to draw the reaction of laughter but even then, different comedy can provoke different reactions. Its ability to reach levels of artistic depth is often overlooked which allows questions like this to be raised. It absolutely is an art.
Comedy is similar to drama, where you stand up on a stage and perform to an audience. Unlike drama, comedy is purposely funny, usually with one person or a group. No one should say no to this topic because comedy is also a type of genre you have on tele.
If art is an expression or creative, comedy is definitely an art form. I myself am a musician. Music is considered an art, and it easily relates to comedy. In jazz, there is improvisation, where a soloist will make something up on the spot. In comedy, if I am correct, they do some of that too. Comedy isn't easy to do easily either. If you take a look at some skilled comedians on the TV shows, I think you might agree that it is a difficult art form, but is also unique in it's own way.
Art is defined as the expression or application of human creative skill and imagination, typically in a visual form such as painting or sculpture, producing works to be appreciated primarily for their beauty or emotional power. Comedy is defined as the professional entertainment consisting of jokes and satirical sketches, intended to make an audience laugh. If poetry and wordplay are considered real art than comedy is, because it requires a creative and artistic mind to write funny stuff.