The Commissioner Of Income Tax (Exemptions), Bengaluru v. Goa Cricket Asociation, Goa Cricket Academy

1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 5 OF 2019 THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), BENGALURU. ... AppellantVersusGOA CRICKET ASOCIATION, GOACRICKET ACADEMY ... Respondent Mr. Raviraj and Ms Amira Abdul Razaq, Advocates for theappellant. Mr. S.S. Kantak, Senior Advocate with Mr. A. Kamat, Advocatefor the respondent. Coram:-S. C. GUPTE & NUTAN D. SARDESSAI, JJ.Date:- 2nd July 2019 P.C.: This Tax Appeal challenges an order passed by theIncome Tax Appellate Tribunal, Panaji Bench, Panaji in anappeal arising out of an application moved by the Assessee-Association for registration under Section 12A of the IncomeTax Act. The impugned order does not decide the controversyconcerning whether or not the Assessee has a case forCorrection carried out as registration under Section 12A. What the ITAT has done is toper order dated (Exemptions)21/10/2019set aside the order of CIT (Appeals)and remand the matter to Sd/-him for a fresh decision in accordance with law, directing it toconsider the matter in the light of various judgments referred 2 by the ITAT in the impugned order. Since the controversy is not concluded and the matter is open to be debated beforeCorrection carried out as (Exemptions)per order dated CIT(Appeals), no substantial question of law arises in the21/10/2019 Sd/-matter and none calls for a decision of this Court. 2. The Tax Appeal is accordingly dismissed. All rights andcontentions of the revenue as well as the Assessee are keptopen. NUTAN D. SARDESSAI, J. S. C. GUPTE, J. mv