THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. GUJARAT CRICKET ASSOCIATION

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 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?”

Heard   Mrs.   Mauna   Bhatt,   learned   senior standing   counsel   for   the   appellant,   who   has reiterated the grounds set out in the memorandum of appeal.

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 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.

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