In The Commissioner Of Income Tax (Exemptions v. Baroda Cricket Association, the High Court (2021) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/CA/801/2020 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION NO. 801 of 2020In R/TAX APPEAL NO. 48 of 2021
==========================================================
THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) VersusBARODA CRICKET ASSOCIATION ==========================================================Appearance:
MRS MAUNA M BHATT(174) for the Applicant(s) No. 1RULE SERVED BY DS(65) for the Respondent(s) No. 1==========================================================
CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
andHONOURABLE MR. JUSTICE ILESH J. VORA
Date : 04/02/2021
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
We have heard Mrs. Mauna Bhatt, the learned Senior Standing Counsel appearing for the Revenue.
Having regard to the averments made in this application and the sufficient cause assigned, the delay of 32 days in filing the appeal is hereby condoned. The Civil Application is accordingly allowed. Rule is made absolute.
(J. B. PARDIWALA, J)
SUCHIT
(ILESH J. VORA,J)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue