Gujarat High Court
The Commissioner Of Income Tax ... vs Gujarat Cricket Association on 15 July, 2019
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, A.C. Rao
C/TAXAP/317/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 317 of 2019
==========================================================
THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)
Versus
GUJARAT CRICKET ASSOCIATION
==========================================================
Appearance:
MRS MAUNA M BHATT(174) for the Appellant(s) No. 1
==========================================================
CORAM:HONOURABLE MR.JUSTICE J.B.PARDIWALA
and
HONOURABLE MR.JUSTICE A.C. RAO
Date : 15/07/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.00. This Tax Appeal at the instance of the revenue is admitted on the following substantial questions of law :-
"[A]. Whether, on the facts and in the circumstances of the case the Appellate Tribunal was justified in allowing the benefit of Sections 11 and 12 when the Assessing Officer has clearly brought on record that assessee is covered under the proviso to Section 2(15) r.w.s 13(8) of the Act?
[B]. Whether, on the facts and in the circumstances of the case the Appellate Tribunal has erred in holding that the assessee is not covered under the proviso to section 2(15) when the Officer has clearly brought on record that Page 1 of 2 Downloaded on : Wed Jul 17 00:03:32 IST 2019 C/TAXAP/317/2019 ORDER assessee is engaged in the activity of "advancement of objects of general public utility?"
[C]. Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was justified in deleting the addition made in respect of corpus donations u/s.11(l)(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?"
[D]. Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was justified in deleting the addition made on account of infrastructure subsidy of Rs.2,13,34,033/-, treating it as capital receipts without appreciating the findings of the Assessing Officer?"
2.00. To be heard with Tax Appeal No.152 of 2019.
sd/-
(J. B. PARDIWALA, J) sd/-
(A. C. RAO, J) RAFIK Page 2 of 2 Downloaded on : Wed Jul 17 00:03:32 IST 2019