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convenience and brevity; and are hereby disposed off through this Consolidated Order.
Grounds taken in both these appeals of Assessee are as under:
ITA No.- 8672/Del/2019 “1. Ld. CIT(Exemption) Delhi is not justified in law and facts and circumstances of the case in rejecting application made for the registration u/s 12AA. 2. Ld. CIT(Exemption) Delhi is erred in holding that the activities carried out by the Trust is in nature of entertainment extravaganza piggyriding the cricket matches and admittedly followed the pattern if IPL.
.- 8672 and 8673/Del/2019. Publishers Cricket League 3. Ld. CIT (Exemption) is erred in stating that participant in the PCL by the member publishing houses as well as the sponsors engaged in ancillary business, provided a forum for advertisement and intended for promotion of business of the participants.
4. Ld. CIT (Exemption) is erred in stating that applicant neither filed requisite detail nor submitted any evidence to show charitable activity, the charitable and religious nature of the objectives and genuineness of the activities of the trust or institution cannot be established hence application is rejected.
5. Ld. CIT (Exemption) is erred in stating that Trust is not taking regular sports activity intended to improve health of participant. It is grossly erred by stating that publishers will get advertisement and will promote business through the Trust.
6. Assessee has every right to make, add, delete, modify or alter any ground of appeal at the time of hearing.”
ITA No.- 8673/Del/2019 “1. Ld. CIT(Exemption) Delhi is not justified in law and facts and circumstances of the case in rejecting application made for certificate u/s 80G(5)(vi) of the Income Tax Act.
Ld. CIT(Exemption) Delhi is erred in holding that the activities carried out by the Trust is in nature of entertainment extravaganza piggyriding the cricket matches and admittedly followed the pattern if IPL.
Ld. CIT (Exemption) is erred in stating that participant in the PCL by the member publishing houses as well as the sponsors engaged in ancillary business, provided a forum for advertisement and intended for promotion of business of the participants.
4. Ld. CIT (Exemption) is erred in stating that applicant neither filed requisite detail nor submitted any evidence to show charitable activity, the charitable and religious nature of the objectives and genuineness of the activities of the trust or institution cannot be established hence application is rejected.
5. Ld. CIT (Exemption) is erred in stating that Trust is not taking regular sports activity intended to improve health of participant. It is grossly erred by stating that publishers will get advertisement and will promote business through the Trust.
6. Assessee has every right to make, add, delete, modify or alter any ground of appeal at the time of hearing.”
(B) Vide impugned order dated 30.09.2019, the learned Commissioner of Income Tax (Exemption) [“Ld. CIT(E)”, for short) rejected assessee’s application seeking registration under Section 12AA of Income Tax Act, 1961 (“I.T. Act”, for short) as well .- 8672 and 8673/Del/2019. Publishers Cricket League as the assessee’s application seeking approval under Section 80G of I.T. Act. The assessee’s application for registration under Section 12AA of I.T. Act was rejected by the Ld. CIT(E) by observing that the applicant had not filed the requisite details nor had submitted any evidence or accounts to show the charitable activities; and that the charitable and religious nature of the objectives and genuineness of the activities of the trust or institution cannot be established. The assessee’s application seeking exemption under Section 80G of I.T. Act was also rejected by observing that the charitable activities was not substantiated vide the aforesaid impugned order dated 30.09.2019.
These two appeal before us have been filed by the appellant against the aforesaid impugned order dated 30.09.2019 of the Ld. CIT(E).
(B.1) In the course of appellate proceedings in Income Tax Appellate Tribunal (“ITAT”, for short), a common Paper Book pertaining to these two appeals was filed from the assessee’s side containing the following particulars:
Copy of Form No. 10A and 10G alongwith receipts and payment account, Trust Deed and activities 2. Copy of notice dated 08.05.2019 3. Copy of reply to notice dated 22.06.2019 alongwith- i. No objection Certificate alongwith proof of ownership ii. Statement of account for the year closed on 31.03.2019 iii. Details of donation iv. Details of bank account v. Certified copy of inserted clause
Copy of submissions dated 095.09.2019 alongwith supplementary Deed, Resolution etc.
Copy of submissions dated 14.09.2019 alongwith – i. List of players /trainers ii. Confirmations to donations received upto 31.03.2019 Page 3 of 7 .- 8672 and 8673/Del/2019. Publishers Cricket League iii. Copies of pamphlet of date wise event iv. Photographs of distribution of trophies, write up on the events, teams (participants) of match and inauguration of event by Sri Chetan Sharma former Indian Player and other dignatories v. Details of expenditure conducting of events. vi. Provisional Balance Sheet and Income & Expenditure Account from 01.04.2019 to 31.07.20199 vii. Details of donation received from 01.04.218 to 31.03.2019
Copy of further submissions dated 14.09.21019 alongwith Circular No. 395 dated 24.09.1984 (C) At the time of hearing before us, the Ld. Counsel for assessee submitted that whatever details and documents were called for by the Ld. CIT(E), were submitted to him. He took us through the Paper Book to substantiate this contention. He also drew our attention to paragraphs 1 and 2 of the aforesaid impugned order dated 30.09.2019 of the Ld. CIT(E) to contend that documents in support of claim of registration under Section 12AA of I.T. Act and in support of application for approval under Section 80G of I.T. Act were filed before the Ld. CIT(E); and that the trust was formed with the object of benefit of public, such purposes to include interalia relief to the poor, education, medical relief, establishment of research centers and the advancement of any other object of general public utility. Ld. Counsel submitted that the observation of the Ld. CIT(E), that the assessee had not filed the requisite details nor submitted any evidences or accounts to show the charitable activity; that the charitable and religious nature of the objectives and genuineness of the activities of the trust or institution cannot be established; and that charitable activity was not substantiated; are contrary to materials on record established by the Paper Book and also in contradiction with paragraphs 1 and 2 of the impugned order dated 30.09.2019 passed by the Ld. CIT(E) himself. The .- 8672 and 8673/Del/2019. Publishers Cricket League Ld. Counsel further submitted that the appellant would have furnished any other details or documents also, if any such requirements had been prescribed by the Ld. CIT(E).
The Ld. Counsel for assessee also submitted that even at this stage the appellant was ready to furnish any further details or documents to the Ld. CIT(E) if such an opportunity is provided. In view of the foregoing, the Ld. Counsel for assessee made a prayer to restore the issues in dispute in both the appeals before us, to the file of the Ld. CIT(E) for fresh order; so that any further details or documents, [if required by the Ld. CIT(E)] may be furnished to the Ld. CIT(E) for his satisfaction. The learned Commissioner of Income Tax (Departmental Representative) [“Ld. CIT(DR)”, for short] agreed with the contention of the Ld. Counsel for assessee that the observation of the Ld. CIT(E) that the assessee had not filed the requisite details nor submitted any evidences or accounts to show the charitable activity; that the charitable and religious nature of the objectives and genuineness of the activities of the trust or institution cannot be established; and that charitable activity was not substantiated; are contrary to materials on record established by the Paper Book and also in contradiction with paragraphs 1 and 2 of the impugned order dated 30.09.2019 passed by the Ld. CIT(E) himself. Further, she expressed no objection to the assessee’s prayer to restore the issues in dispute in both the appeals before us to the file of the Ld. CIT(E) for fresh order; and left it to the discretion of the Bench.
(D) We have heard both sides. We have also perused the materials available on record. There is no dispute that the observation of the Ld. CIT(E) that assessee had not filed the requisite details nor submitted any evidences or accounts to show the .- 8672 and 8673/Del/2019. Publishers Cricket League charitable activity; that the charitable and religious nature of the objectives and genuineness of the activities of the trust or institution cannot be established; and that charitable activity was not substantiated; are not only contrary to materials on record established by the Paper Book, but and also in contradiction with paragraphs 1 and 2 of the impugned order dated 30.09.2019 passed by the Ld. CIT(E) himself. The appellant has expressed willingness to furnish any further materials or evidences to the Ld. CIT(E) for the satisfaction of the Ld. CIT(E) if the issues in dispute are restored to the file of the Ld. CIT(E) for fresh order; and the Ld. CIT(DR) has expressed no objection to this. In view of the foregoing, we set aside the aforesaid impugned order dated 30.09.2019 of the Ld. CIT(E) and direct him to pass fresh order(s) in respect of the assessee’s application for registration under Section 12AA of I.T. Act and in respect of the assessee’s application for approval under Section 80G of I.T. Act; in accordance with law; after providing opportunity to the assessee to furnish any further materials or evidences that the Ld. CIT(E) may find relevant for deciding the issues regarding registration under Section 12AA of I.T. Act and approval under Section 80G of I.T. Act.
(E) In the result, both the appeals by the assessee are partly allowed.
Order pronounced in the open court on 22/01/20.