Jharkhand High Court
M/S Jharkhand State Cricket ... vs The Commissioner Of Income Tax ... on 26 August, 2025
Author: Sujit Narayan Prasad
Bench: Sujit Narayan Prasad
2025:JHHC:25242-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI
Civil Review No.120 of 2024
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M/s Jharkhand State Cricket Association having it's office at Keenan
Stadium, Sakchi, Jamshedpur, PO & PS-Sakchi, District-East
Singhbhum, Pincode-831001, through it's secretary Sri Debashish
Chakraborty aged about 61 years son of Late Srish Chandra
Chakraborty, residing at 301, Hinoo House, upper Kilburn Colony,
near UCO Bank, P.O. Doranda P.S. Doranda, Ranchi, Dist: Ranchi
(834002) .... .... Respondent/Petitioner
Versus
The Commissioner of Income Tax (Exemptions), Patna havig it's
office at 2nd Floor, Central revenue Building, Birchand Patel Path,
P.O. & P.S.-Patna, Distt. Patna-800001
..... .... Appellant/Respondent
CORAM : HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD
HON'BLE MR. JUSTICE ARUN KUMAR RAI
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For the Petitioner : Mr. Manmohit Bhalla, Advocate
For the Respondent : Mr. Kumar Vaibhav, Sr. S.C.
Mr. Anurag Vijay, Jr. S.C.
Mr. Saudamuni Gupta, AC to Sr. S.C.
Mr. Durgesh Agarwal, Advocate
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02/Dated: 26.08.2025
1. The instant interlocutory application has been filed under Section
5 of the Limitation Act for condoning the delay of 15 days in
preferring the instant review petition.
2. Heard learned counsel for the parties.
3. Considering the sufficient cause as has been referred in the
interlocutory application, the delay of 15 days in preferring the
instant review petition, is hereby condoned.
4. Accordingly, I.A. No.11870 of 2024 stands allowed.
5. The instant review petition has been filed for review of the order
2025:JHHC:25242-DB
dated 16.07.2024 passed in T.A. No.23 of 2019.
6. The brief facts of the case, as per the pleading made in the said
petition, are required to be enumerated, which read as under:-
(i) It is the case of the review petitioner that the
Commissioner of Income Tax (Exemptions) /
respondent herein has moved before this Court in
Tax Appeal No.23 of 2019 against the order dated
15.03.2019 passed by Income Tax Appellate
Tribunal, Ranchi Bench, Ranchi in I.T.A. No.
158/Ran/2017 for the assessment year 2012-13
preferred by the respondent/review petitioner herein
whereby and whereunder, the learned I.T.A.T. has
allowed the said appeal and has held that the
proviso to Section 2(15) of the Income Tax Act, 1961
is not applicable to the respondent / review
petitioner and has set aside the order passed by the
learned Commissioner of Income Tax (Exemptions)
by which the matter was remanded back to the
Assessing Officer for fresh assessment.
7. Learned counsel for the review petitioner has submitted that the
order impugned dated 16.07.2024 passed by the Coordinate
Bench of this Court may be reviewed/recalled.
8. Learned counsel appearing for the respondent-Income Tax has
submitted that the similar issue has already been decided by the
2025:JHHC:25242-DB
Coordinate Bench of this Court, vide order dated 27.02.2025
passed in Civil Review No.06 of 2025.
9. The aforesaid fact has not been disputed by the learned counsel
for the review petitioner.
10. Submission therefore has been made by the respondent-
Income Tax that the present review petition may be disposed of, in
terms of the said order passed by this Court.
11. We have considered the arguments advanced on behalf of the
parties and perused the order passed by the Coordinate Bench of
this Court, vide order dated 27.02.2025 passed in Civil Review
No.06 of 2025.
12. We, after going through the prayer and pleadings made in the
review petition, as also, the order dated 27.02.2025 passed in
Civil Review No.06 of 2025, have found that the issue, which is
the subject matter of the present review petition, has already been
decided by the Coordinate Bench of this Court in the aforesaid
order, for ready reference, the relevant paragraphs of the said
order are being referred as under:-
"32. Be that as it may, this Court is of the view
that since the Co-ordinate Bench has passed
order on the concession given by the learned
counsel appearing for the review petitioner and
the matter has been remitted before the
authority to decide afresh in view of the
judgment passed by the Hon'ble Apex Court,
hence, this case is not coming under the fold of
2025:JHHC:25242-DB
the power which is to be exercised under the
jurisdiction of review.
33. On the basis of the discussion made herein
above and taking into consideration the ratio
laid down by the Hon'ble Apex Court in the case
of Sanjay Kumar Agarwal Vrs. State Tax
Officer (1) & Anr., (supra) and in the case of
Rimpa Saha (supra) is of the view that no
ground is available to review the order dated
of 2019.
34. Accordingly, the instant review petition
stands dismissed."
13. Considering the aforesaid fact, this Court is of the view that the
identical matter has already been decided by the Coordinate
Bench of this Court, vide order dated 27.02.2025 passed in Civil
Review No.06 of 2025 and as such, there is no reason to take
distinct view to that of the present case.
14. Accordingly, the instant review petition stands disposed of, in
terms of the order dated 27.02.2025 passed in Civil Review No.06
of 2025.
15. In consequence thereof, pending interlocutory application(s), if
any, stands disposed of.
(Sujit Narayan Prasad, J.)
(Arun Kumar Rai, J.)
Rohit/-A.F.R.
