TRIPURA CRICKET ASSOCIATION,CHOWMUHANI AGARTALA TRIPURA WEST vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE EXEMPT

ITA 90/GTY/2026Status: DisposedITAT Guwahati25 August 2026AY 2017-1826 pages
AI SummaryAllowed

What were the facts?

The assessee, Tripura Cricket Association, claimed exemption under Section 11 for corpus donations received from BCCI. The Assessing Officer disallowed the exemption, treating the donations as business income and noting procedural lapses in filing required forms.

What did the Tribunal hold?

The Tribunal held that the donations received from BCCI, as evidenced by BCCI Resolutions, constituted corpus donations eligible for exemption under Section 11(1)(d). A specific written direction for each contribution was not necessary.

What were the issues?

Whether donations received from BCCI for infrastructure development qualify as corpus donations eligible for exemption under Section 11(1)(d) of the Income Tax Act, and whether the filing of Form 10B within the prescribed time is mandatory for claiming such exemption.

Which sections of the Income-tax Act were involved?

Section 11(1)(d),Section 11(1)(a),Section 11(2),Section 13,Section 12AA,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

Hearing: 21.07.2026Pronounced: 25.08.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

These two appeals filed by the assessee against the order passed by Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati, dated 27.01.2026 and 31.03.2025 DIN & Order No. ITBA/APL/S/250/2025-26/1075340320(1), passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), arising out of the assessment order dated 10.12.2019 & 20.09.2021 passed under Section 143(3) of the Act by the ACIT (Exemption), Circle-2, Kolkata], challenging the addition made u/s 11(1)(d) of the Act corpus donation, u/s 11(1)(a) of the A

The order continues below.

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