Itxa/5840/2010 Of Director Of Income Tax (Exemption ) v. M.i. G. Cricket Club

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2378 OF 2009ANDINCOME TAX APPEAL (L) NO.2379 OF 2009ANDINCOME TAX APPEAL (L) NO.238O OF 2009ANDINCOME TAX APPEAL (L) NO.2381 OF 2009 Director of Income Tax (Exemption) ..Appellant. V/s. M.I.G. Cricket Club ..Respondent. Mr. Suresh Kumar for appellant. Mr. S. N. Inamdar for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH NOVEMBER, 2009. P.C. :- 1.Heard learned counsel for the Revenue. Office objections are overruled. Registry is directed to register the appeals. At the instance of the parties, appeals are taken up for admission. 2.The learned counsel for the revenue fairly states that no fault can be found with the view taken by the Tribunal in the impugned order, especially, in para 10.2 of the order, wherein the Tribunal has rightly observed that once registration to the charitable institution is given, then the inferior authority such as assessing officer cannot be allowed to take a contrary view and that too while recording reasons for reopening. 3.He has further drawn our attention to the factual matrix in para 10.3 of the order wherein reliance is placed upon the judgment of the Tribunal in the case of Surat City Gymkhana V/s. ACIT 76 ITD 327 (Ahd) which has been affirmed by the Supreme Court in the case of Assistant Commissioner of Income Tax V/s. Surat City Gymkhana reported in [2008] 300 ITR 214 (S.C.). Thus, the view taken is in consonance with he apex court judgment. 4.So far as the reopening is concerned, the findings of fact is recorded based on the appreciation of evidence with which no fault can be found. 5. In the above view of the matter, the learned counsel for the revenue found it difficult to find fault with the order of the Tribunal. The view taken by the Tribunal is thus reasonable and possible view. In this view of the matter, no substantial question of law arise in the above appeals. All the appeals are thus dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)