Whether the facts and circumstances in case of Baroda Cricket Association the Tribunal was justified in allowing the benefit of exemptions u/s.11 and 12 of the Income Tax Act,1961.

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Whether the facts and circumstances in case of Baroda Cricket Association  the Tribunal was justified in allowing the benefit of exemptions u/s.11 and 12 of the Income Tax Act,1961.

The Commissioner Of Income Tax … vs Baroda Cricket Association on 23 December, 2019

Bench: Harsha Devani, Sangeeta K. Vishen

        C/TAXAP/759/2019

 

ORDER

 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                      R/TAX APPEAL NO. 759 of 2019

        THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)

                          Versus

               BARODA CRICKET ASSOCIATION

Appearance:

MRS MAUNA M BHATT(174) for the Appellant(s) No. 1

for the Opponent(s) No. 1

 CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI

        and

        HONOURABLE MS. JUSTICE SANGEETA K. VISHEN

                            Date : 23/12/2019

                         ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

  1. By this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), the appellant Revenue has challenged the order dated 11.06.2019 made by the Income Tax Appellate Tribunal, Ahmedabad Bench ‘B’ in ITA No.2675/Ahd/2017 for assessment year 2014­15 by proposing the following three questions stated to be substantial questions of law:

“[A] Whether on the facts and circumstances of the case and in law, the Tribunal was justified in allowing the benefit of exemptions u/s.11 and 12 of the Act without considering the fact that the assessee is involved in widespread commercial activities in nature of business and holding that the C/TAXAP/759/2019 ORDER activity of the assessee is covered under first and second proviso to section 2(5) of the Act?

[B] Whether on the facts and circumstances of the case and in law, the Tribunal was justified in allowing the benefit of exemptions u/s.11(1)(a) of the Act of Rs.l,47,98,329/­ without appreciating the fact that the assessee is covered by the provisions of section 2(15) r.w.s. 13(8) of the Act?

[C] Whether on the facts and circumstances of the case and in law, the Tribunal was justified in allowing the benefit of exemptions u/s.l1(2) of the Act of Rs.4,50,00,000/­ without appreciating the fact that the assessee is covered by the provisions of section 2(15) r.w.s 13(8) of the Act?”

  1. Heard Mrs. Mauna Bhatt, learned senior standing counsel for the appellant, who has reiterated the grounds set out in the memorandum of appeal.
  2. It is an admitted position that the controversy involved in the present case stands concluded by a judgment dated 27.09.2019 passed by this court in the case of Commissioner of Income Tax (Exemption) v. Gujarat Cricket Association rendered in Tax Appeals No.268 of 2012 and allied matters, wherein the issue has been decided in favour of the assessee and against the Revenue. Under the circumstances, it C/TAXAP/759/2019 ORDER is not necessary to set out the facts and contentions in detail.
  3. For the reasons recorded in the judgment and order dated 27.09.2019 made in Tax Appeals No.268 of 2012 and allied matters, this appeal does not give rise to any question of law, much less, any substantial question of law, warranting interference. The appeal, therefore, fails and is, accordingly, dismissed.

(HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) PRAVIN KARUNAN

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