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

IN THE HIGH COURT OF JHARKHAND AT RANCHITax Appeal No.23 of 2019 With I.A. No. 1466 of 2021 ----- The Commissioner of Income Tax (Exemptions), Patna … … Appellant Versus M/s Jharkhand State Cricket Association … … Respondent ------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD ------- For the Appellant : Mr. Kumar Vaibhav, Advocate Mr. Anurag Vijay, Advocate Mr. Om Prakash, Advocate For the Respondent : Mr. Amit Kr. Das, Advocate ------ Order No. 09/Dated 16[th] July, 2024 I.A. No. 1466 of 2021: 1. This is an application under Section 5 of the Limitation Act filed by the appellant to condone the delay of 05 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 05 days in filing the present Tax Appeal is hereby condoned. 3. I.A. No. 1466 of 2021 is accordingly allowed. T.A. No. 23 of 2019: 4. Heard Mr. Kumar Vaibhav, learned 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. 158/Ran/2017 for the assessment year 2012-13. 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 Hon’ble Supreme Court in Assistant Commissioner of Income Tax (Exemption) vs. Ahemdabad Urban Development Authority, (2023) 4 SCC 561 where the Hon’ble Supreme 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 and the matter is remitted to the authority concerned to decide the same afresh in view of the ratio decided by the Hon’ble Supreme Court in Assistant Commissioner of Income Tax (Exemption) (supra). (Dr. B.R. Sarangi, C.J.) (Sujit Narayan Prasad, J.) Birendra/Saurabh/-