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of <h1>Tax Appeal Delay Condoned; Matter Remitted for Reconsideration as per SC Directive under Limitation Act Section 5.</h1> <h3>The Commissioner of Income Tax (Exemptions), Patna Versus M/s Jharkhand State Cricket Association</h3> The Jharkhand HC addressed a Tax Appeal concerning an ITAT order for the 2014-15 assessment year. The court condoned a 5-day delay in filing the appeal ... Exemption u/s 11 - scope and amplitude of the definition “charitable purpose” - HELD THAT:- Matter is remitted to the authority concerned to decide the same afresh in view of the ratio decided in AHMEDABAD URBAN DEVELOPMENT AUTHORITY [2022 (10) TMI 948 - SUPREME COURT] The judgment from the Jharkhand High Court involves a Tax Appeal (T.A. No. 24 of 2019) concerning an order by the ITAT for the assessment year 2014-15. The court first addressed an application under Section 5 of the Limitation Act (I.A. No. 1550 of 2021), condoning a 5-day delay in filing the appeal.The appellant's counsel argued that the issues in the appeal are 'no more res-integra' due to the Supreme Court's decision in *Assistant Commissioner of Income Tax (Exemption) v. Ahmedabad Urban Development Authority*, (2023) 4 SCC 561, which necessitates a fresh consideration of similar matters. The respondent's counsel concurred with this submission.Consequently, the High Court disposed of the appeal and remitted the matter for reconsideration by the appropriate authority, aligning with the Supreme Court's directive in the aforementioned case.
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