CIT (Exemptions) Vs Hvderabad cricket Association (Telangana High Court)
In this case, the Telangana High Court examined an appeal filed against the Income Tax Appellate Tribunal’s order dated 08.03.2021 concerning Assessment Year 2011–12. The Court noted that the Tribunal had relied on its own earlier decisions involving the same assessee for Assessment Years 2006–07 and 2007–08, where similar issues had already been adjudicated and the matters remanded with consequential orders passed in favour of the assessee. Observing that the Tribunal’s conclusions were entirely factual in nature and based on its consistent approach in earlier years, the High Court held that such a remand order does not give rise to any question of law, let alone a substantial question of law required for admission of an appeal under Section 260A of the Income Tax Act. Since the Tribunal merely followed its prior coordinate bench rulings for the same assessee and simply remanded the matter for reconsideration, the Court found no justification to interfere with the order. Consequently, the High Court dismissed the appeal, holding that no legal question arose from a purely factual finding. All pending miscellaneous applications were closed, and no order as to costs was made.
Read SC Judgement:– CIT (Exemptions) Vs Hyderabad Cricket Association (Supreme Court of India); Special Leave Petition (Civil) Diary No. 33271/2025; 21/11/2025
