Gujarat High Court
The Commissioner Of Income Tax ... vs Gujarat Cricket Association on 23 December, 2019
Author: Harsha Devani
Bench: Harsha Devani, Sangeeta K. Vishen
C/TAXAP/748/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 748 of 2019
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THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)
Versus
GUJARAT CRICKET ASSOCIATION
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Appearance:
MRS MAUNA M BHATT(174) for the Appellant(s) No. 1
for the Opponent(s) No. 1
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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 04.03.2019 made by the Income Tax Appellate Tribunal, Ahmedabad Bench 'D' in ITA No.2680/Ahd/2011 for assessment year 200809 by proposing the following three questions stated to be substantial questions of law:
"[A] Whether, on the facts and in the circumstances of the case and in law, the Appellate Tribunal was justified in allowing the benefit of exemptions u/s.11 of the Act on the ground that registration u/s.12AA had been restored back, without considering that the issue had not reached finality as the Page 1 of 3 Downloaded on : Tue Dec 24 21:58:34 IST 2019 C/TAXAP/748/2019 ORDER revenue's appeal is pending before this Hon'ble Court?
[B] Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal was justified in confirming the deletion of addition made in respect of corpus donations u/s. 11(1)(d) of the Act without appreciating that the assessee failed to discharge its onus by not bringing anything on record in support of its claim of corpus donation?
[C] Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was justified in allowing the capital expenditure of Rs.8,76,56,542/ as application of income towards the objects of the trust on the ground that registration u/s.12AA had been restored back, without considering that the issue had not reached finality as the revenue's appeal is pending before this Hon'ble Court?"
2. Heard Mrs. Mauna Bhatt, learned senior standing counsel for the appellant, who has reiterated the grounds set out in the memorandum of appeal.
3. 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 Page 2 of 3 Downloaded on : Tue Dec 24 21:58:34 IST 2019 C/TAXAP/748/2019 ORDER been decided in favour of the assessee and against the Revenue. Under the circumstances, it is not necessary to set out the facts and contentions in detail.
4. 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, a substantial question of law, warranting interference. The appeal, therefore, fails and is, accordingly, dismissed.
(HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) PRAVIN KARUNAN Page 3 of 3 Downloaded on : Tue Dec 24 21:58:34 IST 2019