The Commissioner Of Income Tax (Exemptions) v. M/S Jharkhand State Cricket Association

IN THE HIGH COURT OF JHARKHAND AT RANCHI T.A. No. 24 of 2019 The Commissioner of Income Tax (Exemptions), having its office at 2[nd]Floor, Central Revenue Building, Birchand Patel Path, District Patna ... .....Appellant Versus M/s Jharkhand State Cricket Association having its office at Kenan Stadium, Sakchi, Jamshedpur, District Singhbhum East. … ... Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD -------- For the Appellant: Mr. Kumar Vaibhav, Sr. Standing Counsel (Income Tax Department) Mr. Anurag Vijay, Jr. Standing Counsel (Income Tax Department) Mr. Om Prakash, Advocate For the Respondent: Mr. Amit Kumar Das, Advocate --------- 09/Dated: 11.07.2024 I.A. No. 1550 of 2021 This is an application under Section 5 of the Limitation Act filed by the appellant to condone the delay of 5 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 5 days in filing the present Letters Patent Appeal is hereby condoned. 3. I.A. No. 1550 of 2021 is accordingly allowed. T.A. No. 24 of 2019 4. Heard Mr. Kumar Vaibhav, learned Sr. Standing 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. 108/Ran/2018 for the assessment year 2014-15. 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 Apex Court in Assistant Commissioner of Income Tax (Exemption) v. Ahemdabad Urban Development Authority, (2023) 4 SCC 561 where the Apex 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 andthe matter is remitted to the authority concerned to decide the same afresh in view of the ratio decided by the Apex Court in Assistant Commissioner of Income Tax (Exemption) (supra). (Dr. B.R. Sarangi, C.J.) MM/Vedanti Cp.1 (Sujit Narayan Prasad, J.)