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of <h1>Appeal remitted to tax authority to re-examine s.11 charitable purpose and receipts per recent authoritative ratio</h1> <h3>The Commissioner of Income Tax (Exemptions), Patna Versus M/s Jharkhand State Cricket Association</h3> HC disposed of the appeal and remitted the matter to the tax authority for fresh consideration in light of the Supreme Court's recent ruling, holding that ... Charitable Activity or not? - receipts from BCCI - Exemption u/s 11 denied - scope and amplitude of the definition “charitable purpose” - HELD THAT:- As appellant vehemently contended that the questions which are involved in the present application no more res integra in view of the judgment passed in Ahmedabad Urban Development Authority [2022 (10) TMI 948 - SUPREME COURT] where the Hon’ble Supreme Court remitted the matter for fresh consideration . Respondent accepts such submission. 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 (supra). I.A. under Section 5 Limitation Act to condone a delay of five days in filing the Tax Appeal is allowed; the delay is expressly condoned. The appeal challenges the ITAT order dated 15.03.2019 in I.T.A. No. 158/Ran/2017 for assessment year 2012-13. Counsel for the appellant relied on the Supreme Court decision in Assistant Commissioner of Income Tax (Exemption) vs. Ahmedabad Urban Development Authority, (2023) 4 SCC 561, submitting that the questions in issue are 'no more res integra' and noting that the Supreme Court 'remitted the matter for fresh consideration as held in Paragraph 286.7.' The respondent accepted this position. On that basis the appeal is disposed of by remitting the matter to the concerned authority to decide afresh in conformity with the ratio in Assistant Commissioner of Income Tax (Exemption) (supra).
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