The goal was denied by ref Mike Jones at a crucial stage in the game, which City eventually won 2-0.
"The fact that three Newcastle players were in offside positions was neither in dispute or an offence.
"Players have to interfere with play or opponents for that offside position to become an issue and that did not happen.
"Jones consulted with his assistant, Ron Ganfield, who had not raised his flag. It can only be surmised that Jones thought that Yoan Gouffran had got a slight touch on the ball as it went past him.
"Jones was wrong and his mistake and the players' reaction to it seemed to affect him for the rest of the match."
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