THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU., vs. GOA CRICKET ASOCIATION, GOA CRICKET ACADEMY.,

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TXA/5/2019HC BombayHCBM05001841201802 July 2019Author: HON'BLE SHRI JUSTICE S. C. GUPTE,HON'BLE KUM. JUSTICE NUTAN D. SARDESSAI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that since the ITAT's order did not decide the controversy regarding the Assessee's eligibility for registration under Section 12A and instead remanded the matter to the CIT (Appeals) for a fresh decision, no substantial question of law arose for the High Court's consideration. The court reasoned that the matter was still open for debate before the CIT (Appeals). Consequently, the Tax Appeal was dismissed, with all rights and contentions of both the Revenue and the Assessee being kept open for future adjudication.

What were the facts?

The Commissioner of Income Tax (Exemptions), Bengaluru (the Revenue) filed a Tax Appeal before the High Court of Bombay at Goa challenging an order passed by the Income Tax Appellate Tribunal (ITAT), Panaji Bench. The ITAT's order pertained to an application for registration under Section 12A of the Income Tax Act filed by the Goa Cricket Association and Goa Cricket Academy (the Assessee). The High Court noted that the ITAT's order did not decide the core issue of whether the Assessee was entitled to registration. Instead, the ITAT had set aside the order of the CIT (Appeals) and remanded the matter back to the CIT (Appeals) for a fresh decision, directing consideration of specific judgments.

What were the issues?

1. Whether a substantial question of law arises for consideration before the High Court when the ITAT has remanded the matter to the CIT (Appeals) for a fresh decision, leaving the controversy unresolved. The Revenue contended that the ITAT's order, by remanding the matter, did not conclude the controversy and thus no substantial question of law arose. The Assessee's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 5 OF 2019 THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU. ... Appellant Versus GOA CRICKET ASOCIATION, GOA CRICKET ACADEMY ... Respondent Mr. Raviraj and Ms Amira Abdul Razaq, Advocates for the appellant. Mr. S.S. Kantak, Senior Advocate with Mr. A. Kamat, Advocate for the respondent. Coram:-S. C. GUPTE & NUTAN D. SARDESSAI, JJ. Date:- 2nd July 2019 P.C.: This Tax Appeal challenges an order passed by the Income Tax Appellate Tribunal, Panaji Bench, Panaji in an appeal arising out of an application moved by the Assessee- Association for registration under Section 12A of the Income Tax Act. The impugned order does not decide the controversy concerning whether or not the Assessee has a case for registration under Section 12A. What the ITAT has done is to set aside the order of CIT (Appeals) and remand the matter to him for a fresh decision in accordance with law, directing it to consider the matter in the light of various judgments referred (Exemptions) Correction carried out as per order dated 21/10/2019

2 by the ITAT in the impugned order. Since the controversy is not concluded and the matter is open to be debated before CIT(Appeals), no substantial question of law arises in the matter and none calls for a decision of this Court.

2.

The Tax Appeal is accordingly dismissed. All rights and contentions of the revenue as well as the Assessee are kept open. NUTAN D. SARDESSAI, J. S. C. GUPTE, J. mv (Exemptions) Correction carried out as per order dated 21/10/2019

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