C/TAXAP/5/2020 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 5 of 2020 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 MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 27/01/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This tax appeal under Section 260A of Income Tax Act, 1961 [for short 'The Act, 1961'] is at instance of revenue and is directed against order passed by Income Tax Appellate Tribunal, Ahmedabad Bench 'B', dated 11th June 2019 in ITA No.1373/AHD/ 2017 for A.Y 2012 13. 2. revenue has proposed following four questions for consideration of this Court: [A] Whether Appellate Tribunal on facts and circumstances of case and in law, was justified in allowing benefit of exemptions u/s.11 & 12 of Act without considering fact that assessee is involved in widespread commercial activities in nature of business and activity of assessee is covered under provisions to section 2(15) of Act? [B] Whether Appellate Tribunal on facts and circumstances of Page 1 of 2 Downloaded on : Tue Jan 28 10:44:11 IST 2020 C/TAXAP/5/2020 ORDER case and in law, was justified in allowing deletion of addition made in respect of corpus donations of Rs.22,01,68,741/ u/s.11(1) (d) of Act without appreciating that assessee failed to discharge its onus either by bringing anything on records in support of its claim of corpus donation? [C] Whether Appellate Tribunal on facts and circumstances of case and in law, was justified in allowing benefit of exemptions u/s.11(1)(a) of Act of Rs.4,81,18,525/ without appreciating fact that assessee is covered by provisions of Section 2(15) r.w. Section 13(8) of Act? [D] Whether Appellate Tribunal on facts and circumstances of case and in law, was justified in allowing benefit of exemptions u/s.11(2) of Act of Rs.20,42,00,000/ without appreciating fact that assessee is covered by provisions of section 2(15) r.w. Section 13(8) of Act? 3. All four questions as proposed by revenue are no longer res integra in view of decision of this Court in Tax Appeal No.268 of 2012 and allied appeals decided on 27th September, 2019. 4. In view of same, this appeal stands dismissed. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) aruna Page 2 of 2 Downloaded on : Tue Jan 28 10:44:11 IST 2020 Commissioner of Income-tax (Exemptions) v. Baroda Cricket Association