COMMISSIONER OF INCOME TAX (EXEMPTION) vs. OREGANISATION FOR THE RURAL WOMEN AND YOUTH DEVELOPMENT

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ITA/23/2019HC OrissaODHC01067583201924 November 2022Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, in view of a Supreme Court judgment, decided to remit the matter back to the concerned authority for fresh consideration. The respondent accepted this submission.

What were the facts?

The Commissioner of Income Tax (Exemptions) filed a tax appeal with a delay of 5 days, which was condoned. The appeal was against an ITAT order for the assessment year 2012-13.

What were the issues?

The primary issue was whether the matter should be reconsidered in light of a recent Supreme Court judgment on similar grounds.

Which sections of the Income-tax Act were involved?

Section 5

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IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No.23 of 2019 With I.A. No. 1466 of 2021 ----- The Commissioner of Income Tax (Exemptions), Patna

… … Appellant Versus M/s Jharkhand State Cricket Association

… … Respondent ------- CORAM:

HON’BLE THE CHIEF JUSTICE

HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD

------- For the Appellant : Mr. Kumar Vaibhav, Advocate

Mr. Anurag Vijay, Advocate

Mr. Om Prakash, Advocate For the Respondent : Mr. Amit Kr. Das, Advocate ------

Order No. 09/Dated 16th July, 2024

I.A. No. 1466 of 2021: 1. This is an application under Section 5 of the Limitation Act filed by the appellant to condone the delay of 05 days in preferring this Tax Appeal. 2. Keeping in view of the facts of the case, we are inclined to condone the delay. The delay of 05 days in filing the present Tax Appeal is hereby condoned. 3. I.A. No. 1466 of 2021 is accordingly allowed. T.A. No. 23 of 2019: 4. Heard Mr. Kumar Vaibhav, learned counsel for the appellant and Mr. Amit Kumar Das, learned counsel for the respondent. 5. The present appeal has been filed against the order passed by the ITAT on 15.03.2019 in I.T.A. No. 158/Ran/2017 for the assessment year 2012-13.

6.

Learned counsel for the appellant vehemently contended that the questions which are involved in the present application no more res integra in view of the judgment passed by the Hon’ble Supreme Court in Assistant Commissioner of Income Tax (Exemption) vs. Ahemdabad Urban Development Authority, (2023) 4 SCC 561 where the Hon’ble Supreme Court remitted the matter for fresh consideration as held in Paragraph 286.7. 7. Learned counsel for the respondent accepts such submission. 8. Accordingly the present appeal is disposed of and the matter is remitted to the authority concerned to decide the same afresh in view of the ratio decided by the Hon’ble Supreme Court in Assistant Commissioner of Income Tax (Exemption) (supra).

(Dr. B.R. Sarangi, C.J.)

(Sujit Narayan Prasad, J.) Birendra/Saurabh/-

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