THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. BARODA 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 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?”

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 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.

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