IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 759 of 2019 COMMISSIONER OF INCOME TAX (EXEMPTIONS) Versus BARODA CRICKET ASSOCIATION Appearance: MRS MAUNA M BHATT(174) for Appellant(s) No. 1 for Opponent(s) No. 1 CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 23/12/2019 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this appeal under section 260A of Income Tax Act, 1961 (hereinafter referred to as Act ), appellant Revenue has challenged order dated 11.06.2019 made by Income Tax Appellate Tribunal, Ahmedabad Bench B in ITA No.2675/Ahd/2017 for assessment year 2014 15 by proposing following three questions stated to be substantial questions of law: [A] Whether on facts and circumstances of case and in law, Tribunal was justified in allowing benefit of exemptions u/s.11 and 12 of Act without considering fact that assessee is involved in widespread commercial activities in nature of business and holding that Page 1 of 3 Downloaded on : Thu Dec 26 10:18:41 IST 2019 C/TAXAP/759/2019 ORDER activity of assessee is covered under first and second proviso to section 2(5) of Act? [B] Whether on facts and circumstances of case and in law, Tribunal was justified in allowing benefit of exemptions u/s.11(1)(a) of Act of Rs.l,47,98,329/ without appreciating fact that assessee is covered by provisions of section 2(15) r.w.s. 13(8) of Act? [C] Whether on facts and circumstances of case and in law, Tribunal was justified in allowing benefit of exemptions u/s.l1(2) of Act of Rs.4,50,00,000/ without appreciating fact that assessee is covered by provisions of section 2(15) r.w.s 13(8) of Act? 2. Heard Mrs. Mauna Bhatt, learned senior standing counsel for appellant, who has reiterated grounds set out in memorandum of appeal. 3. It is admitted position that controversy involved in present case stands concluded by judgment dated 27.09.2019 passed by this court in case of Commissioner of Income Tax (Exemption) v. Gujarat Cricket Association rendered in Tax Appeals No.268 of 2012 and allied matters, wherein issue has been decided in favour of assessee and against Revenue. Under circumstances, it Page 2 of 3 Downloaded on : Thu Dec 26 10:18:41 IST 2019 C/TAXAP/759/2019 ORDER is not necessary to set out facts and contentions in detail. 4. For reasons recorded in 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. appeal, therefore, fails and is, accordingly, dismissed. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) PRAVIN KARUNAN Page 3 of 3 Commissioner of Income-tax (Exemptions) v. Baroda Cricket Association