CIT v. United Club

161 ITR 853High Court1986#10227 most cited

What is CIT v. United Club authority for?

Entrance fees received by a tax-payer club at the time of a new member's admission are of a revenue nature and are taxable.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. United Club · 161 ITR 853 · entrance fee · membership fee · revenue receipt · taxable income · club income · taxability of entrance fees · section 11 · section 12

Sections most often in play

Section 11Section 11(5)Section 12Section 12AASection 13Section 143(3)Section 147Section 148

Issues it is cited on

application of income for charitable purposesreal income theoryapplication of incomesection 12aaregular assessmentdouble taxationsection 11section 148transfersection 147personsection 143(3)

Judgments citing CIT v. United Club

Council of Architecture, New Delhi vs. ITO (Exemption), Ward-1(3), New Delhi

In the result, the appeal of the assessee for Assessment Year 2012-

ITA 955/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Aug 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 11Section 12ASection 143(3)

…he lower authorities and placed reliance on the following decisions: – a. CIT Vs. The Calcutta Stock Exchange Association ltd reported in 36 ITR 222 (Cal) b. Delhi Stock Exchange Association Vs. CIT reported in 41 ITR 495 (Del) c CIT Vs. United Club reported 161 ITR 853(Pat) 8. In all these aforesaid cases, the entrance fee/ one-time membership fee received from the new members were treated as revenue receipt. The ld DR also placed reliance on the decision of Hon‟ble Jurisdictional High Court in the case of CIT vs Divine Light Mission reported in 278 ITR 659 (Del), wherein it was held that voluntary donation re…

Council of Architecture, New Delhi vs. ITO (Exemption), Ward-1(3), New Delhi

In the result, the appeal of the assessee for Assessment Year 2012-

ITA 952/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Aug 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 11Section 12ASection 143(3)

…he lower authorities and placed reliance on the following decisions: – a. CIT Vs. The Calcutta Stock Exchange Association ltd reported in 36 ITR 222 (Cal) b. Delhi Stock Exchange Association Vs. CIT reported in 41 ITR 495 (Del) c CIT Vs. United Club reported 161 ITR 853(Pat) 8. In all these aforesaid cases, the entrance fee/ one-time membership fee received from the new members were treated as revenue receipt. The ld DR also placed reliance on the decision of Hon‟ble Jurisdictional High Court in the case of CIT vs Divine Light Mission reported in 278 ITR 659 (Del), wherein it was held that voluntary donation re…

Subodh Gupta, Delhi vs. JCIT, New Delhi

In the result, the appeal of the assessee for Assessment Year 2012-

ITA 955/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Jan 2025AY 2011-12

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 11Section 12ASection 143(3)

…he lower authorities and placed reliance on the following decisions: – a. CIT Vs. The Calcutta Stock Exchange Association ltd reported in 36 ITR 222 (Cal) b. Delhi Stock Exchange Association Vs. CIT reported in 41 ITR 495 (Del) c CIT Vs. United Club reported 161 ITR 853(Pat) 8. In all these aforesaid cases, the entrance fee/ one-time membership fee received from the new members were treated as revenue receipt. The ld DR also placed reliance on the decision of Hon‟ble Jurisdictional High Court in the case of CIT vs Divine Light Mission reported in 278 ITR 659 (Del), wherein it was held that voluntary donation re…

Regionalsports Centre, Cochin vs. The Jt CIT(OSD)(Exemption), Cochin

In the result, the appeal of the assessee is allowed for statistical purposes and that of the Revenue is dismissed

ITA 568/COCH/2014[2006-07]Status: DisposedITAT Cochin05 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.Assessment Year:2006-07 Vs Regional Sports Centre, Jt. Director Of Income Tax (Osd) Elamjulam Road, Kadavanthara, (Exemptions), Range-4, Kochi. Kochi. Pan:Aaatr 8832 M (Appellant) (Respondent) Assessment Year:2006-07 Vs A.C.I.T. (Exemptions), Regional Sports Centre, Kochi. Elamjulam Road, Kadavanthara, Kochi. Pan:Aaatr 8832 M (Appellant) (Respondent)

Section 11Section 12ASection 143(3)Section 147

…e treated as capital receipt and the balance of Rs. 350 as the income of the assessee.” 4.1 We noted subsequent to the decision of Hon'ble Bombay High Court, the similar issue has come before Hon'ble Patna High Court in the case of CIT vs. United Club [1986] 161 ITR 853 (Pat). Hon'ble Patna High Court in the said decision has taken the view that the entrance fees paid by the members is of revenue nature. We noted that Hon'ble Patna High Court while holding so relied on the decision of Hon'ble Supreme Court in the case of CIT vs. Calcutta Stock Exchange Association Limited [1959] 36 ITR 222 and that of Delhi Stoc…

ACIT 9(1), Mumbai vs. Aakash Lavlesh Leisure P.Ltd, Mumbai

ITA 5339/MUM/2012[2007-08]Status: DisposedITAT Mumbai26 Sept 2016AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7905/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Aakash Lavlesh Leisure Ito -9(1)(1), बनाम/ Private Limited Aayakar Bhavan V. Juhu Club Millenium Mumbai-400020 A-1, Gulmohar Road Jvpd Scheme, Juhu Mumbai-400 049

Section 143(3)Section 147

…the advance membership fee received by the assessee during the previous year relevant to the instant assessment year is also taxable in the instant assessment year. The AO relied on decision of Hon’ble Patna High Court in the case of CIT v. United Club (1986) 161 ITR 853(Pat. HC) wherein Hon’ble Patna High Court has held that the entrance fee received by the tax-payer club at the time of entrance of the new member is a receipt of revenue nature and is chargeable to tax in the hands of the club. Similarly, reliance was also placed by the AO on the decision of Hon’ble Supreme Court in the case of CIT v. Calcutta St…

ACIT 9(1), Mumbai vs. Aakash Lavlesh Leisure P.Ltd, Mumbai

ITA 5338/MUM/2012[2006-07]Status: DisposedITAT Mumbai26 Sept 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7905/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Aakash Lavlesh Leisure Ito -9(1)(1), बनाम/ Private Limited Aayakar Bhavan V. Juhu Club Millenium Mumbai-400020 A-1, Gulmohar Road Jvpd Scheme, Juhu Mumbai-400 049

Section 143(3)Section 147

…the advance membership fee received by the assessee during the previous year relevant to the instant assessment year is also taxable in the instant assessment year. The AO relied on decision of Hon’ble Patna High Court in the case of CIT v. United Club (1986) 161 ITR 853(Pat. HC) wherein Hon’ble Patna High Court has held that the entrance fee received by the tax-payer club at the time of entrance of the new member is a receipt of revenue nature and is chargeable to tax in the hands of the club. Similarly, reliance was also placed by the AO on the decision of Hon’ble Supreme Court in the case of CIT v. Calcutta St…

ACIT 9(1), Mumbai vs. Aakash Lavlesh Leisure P.Ltd, Mumbai

ITA 5337/MUM/2012[2005-06]Status: DisposedITAT Mumbai26 Sept 2016AY 2005-06

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7905/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Aakash Lavlesh Leisure Ito -9(1)(1), बनाम/ Private Limited Aayakar Bhavan V. Juhu Club Millenium Mumbai-400020 A-1, Gulmohar Road Jvpd Scheme, Juhu Mumbai-400 049

Section 143(3)Section 147

…the advance membership fee received by the assessee during the previous year relevant to the instant assessment year is also taxable in the instant assessment year. The AO relied on decision of Hon’ble Patna High Court in the case of CIT v. United Club (1986) 161 ITR 853(Pat. HC) wherein Hon’ble Patna High Court has held that the entrance fee received by the tax-payer club at the time of entrance of the new member is a receipt of revenue nature and is chargeable to tax in the hands of the club. Similarly, reliance was also placed by the AO on the decision of Hon’ble Supreme Court in the case of CIT v. Calcutta St…

Addl CIT 9(1), Mumbai vs. Aakash Lavlesh Leisure P.Ltd, Mumbai

ITA 5316/MUM/2012[2004-05]Status: DisposedITAT Mumbai26 Sept 2016AY 2004-05

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7905/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Aakash Lavlesh Leisure Ito -9(1)(1), बनाम/ Private Limited Aayakar Bhavan V. Juhu Club Millenium Mumbai-400020 A-1, Gulmohar Road Jvpd Scheme, Juhu Mumbai-400 049

Section 143(3)Section 147

…the advance membership fee received by the assessee during the previous year relevant to the instant assessment year is also taxable in the instant assessment year. The AO relied on decision of Hon’ble Patna High Court in the case of CIT v. United Club (1986) 161 ITR 853(Pat. HC) wherein Hon’ble Patna High Court has held that the entrance fee received by the tax-payer club at the time of entrance of the new member is a receipt of revenue nature and is chargeable to tax in the hands of the club. Similarly, reliance was also placed by the AO on the decision of Hon’ble Supreme Court in the case of CIT v. Calcutta St…

ITO 9(1)(1), Mumbai vs. Aakash Lavlesh Leisure (P) Ltd, Mumbai

ITA 8140/MUM/2011[2008-09]Status: DisposedITAT Mumbai26 Sept 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7905/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Aakash Lavlesh Leisure Ito -9(1)(1), बनाम/ Private Limited Aayakar Bhavan V. Juhu Club Millenium Mumbai-400020 A-1, Gulmohar Road Jvpd Scheme, Juhu Mumbai-400 049

Section 143(3)Section 147

…the advance membership fee received by the assessee during the previous year relevant to the instant assessment year is also taxable in the instant assessment year. The AO relied on decision of Hon’ble Patna High Court in the case of CIT v. United Club (1986) 161 ITR 853(Pat. HC) wherein Hon’ble Patna High Court has held that the entrance fee received by the tax-payer club at the time of entrance of the new member is a receipt of revenue nature and is chargeable to tax in the hands of the club. Similarly, reliance was also placed by the AO on the decision of Hon’ble Supreme Court in the case of CIT v. Calcutta St…

Aakash Lavlesh Leisure P. Ltd, Mumbai vs. ITO 9(1)(1), Mumbai

ITA 7905/MUM/2011[2008-09]Status: DisposedITAT Mumbai26 Sept 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7905/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Aakash Lavlesh Leisure Ito -9(1)(1), बनाम/ Private Limited Aayakar Bhavan V. Juhu Club Millenium Mumbai-400020 A-1, Gulmohar Road Jvpd Scheme, Juhu Mumbai-400 049

Section 143(3)Section 147

…the advance membership fee received by the assessee during the previous year relevant to the instant assessment year is also taxable in the instant assessment year. The AO relied on decision of Hon’ble Patna High Court in the case of CIT v. United Club (1986) 161 ITR 853(Pat. HC) wherein Hon’ble Patna High Court has held that the entrance fee received by the tax-payer club at the time of entrance of the new member is a receipt of revenue nature and is chargeable to tax in the hands of the club. Similarly, reliance was also placed by the AO on the decision of Hon’ble Supreme Court in the case of CIT v. Calcutta St…

CIT v. United Club (161 ITR 853) — Cited in 10 Judgments | BharatTax