Cricket Association of Bengal v. CIT

37 ITR 277High Court1959#5610 most cited

What is Cricket Association of Bengal v. CIT authority for?

An entity's activities are not considered for a charitable purpose if they primarily involve commercial exploitation, even if conducted with business principles. Such commercial activities can lead to the denial of exemptions.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

Cricket Association of Bengal v CIT · 37 ITR 277 · charitable purpose · commercial exploitation · exemption denied · business principles · Section 2(15) · Section 11

Sections most often in play

Section 11Section 11(1)(b)Section 11(6)Section 13(8)Section 143(3)Section 2(15)Section 250Section 43B

Judgments citing Cricket Association of Bengal v. CIT

Karnataka Industrial Areas Development Board, Bangalore vs. Deputy Commissioner Income Tax, Exemptions, Circle-1, Bangalore

ITA 355/BANG/2024[2017-18]Status: DisposedITAT Bangalore02 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 11Section 11(1)Section 13(8)Section 143(3)Section 153(1)Section 2(15)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 354 & 355/Bang/2024 Assessment Years : 2016-17 & 2017-18 M/s. Karnataka Industrial Areas Development Board, No. 49, 4th & 5th Floors, Khanija Bhavan, Race Course Road, Bangalore – 560 001. PAN: AAATK1305J APPELLANT The Deputy Commissioner of Income Tax, Exemptions Circle – 1, Vs. Bangalore. RESPONDENT Assessee by : Shri Sudheendra B.R, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT-DR Date of Hearing : 02-12-2025 Date of Pronouncement : 02-03-2026 ORDER…

Karnataka Industrial Areas Development Board, Bangalore vs. Deputy Commissioner of Income-Tax, Exemptions, Circle-1, Bangalore

ITA 354/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 11Section 11(1)Section 13(8)Section 143(3)Section 153(1)Section 2(15)Section 250Section 43B

…Page 1 of 34 ITA Nos. 354 & 355/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 354 & 355/Bang/2024 Assessment Years : 2016-17 & 2017-18 M/s. Karnataka Industrial Areas Development Board, No. 49, 4th & 5th Floors, Khanija Bhavan, Race Course Road, Bangalore – 560 001. PAN: AAATK1305J APPELLANT The Deputy Commissioner of Income Tax, Exemptions Circle – 1, Vs. Bangalore. RESPONDENT Assessee by : Shri Sudheendra B.R, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT-DR Date of Hearing : 02-12-2025…

Income Tax Officer (Exemptions), Ward, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 68/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Jun 2022AY 2013-14

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…shows that the main activity is commercial exploitation of public craze over cricket. The assessing officer placed reliance on the judgment of the Hon’ble Calcutta High Court rendered in the case of Cricket Association of Bengal Vs. Commissioner of Income Tax 371 ITR 277. 5. It is observed by the AO that the entire character and focus of the RCA has become totally commercial. Therefore, the Assessing Officer proceeded to disallow expenditure and the exemption claimed by the assessee. Thus, the exemption was denied on the basis that the assessee was involved into a commercial activity. The ld. CIT(A) concurred the…

Income Tax Officer (Exemption), Ward, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 67/JPR/2022[2012-13]Status: DisposedITAT Jaipur21 Jun 2022AY 2012-13

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…shows that the main activity is commercial exploitation of public craze over cricket. The assessing officer placed reliance on the judgment of the Hon’ble Calcutta High Court rendered in the case of Cricket Association of Bengal Vs. Commissioner of Income Tax 371 ITR 277. 5. It is observed by the AO that the entire character and focus of the RCA has become totally commercial. Therefore, the Assessing Officer proceeded to disallow expenditure and the exemption claimed by the assessee. Thus, the exemption was denied on the basis that the assessee was involved into a commercial activity. The ld. CIT(A) concurred the…

Income Tax Officer, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 66/JPR/2022[2005]Status: DisposedITAT Jaipur21 Jun 2022

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…shows that the main activity is commercial exploitation of public craze over cricket. The assessing officer placed reliance on the judgment of the Hon’ble Calcutta High Court rendered in the case of Cricket Association of Bengal Vs. Commissioner of Income Tax 371 ITR 277. 5. It is observed by the AO that the entire character and focus of the RCA has become totally commercial. Therefore, the Assessing Officer proceeded to disallow expenditure and the exemption claimed by the assessee. Thus, the exemption was denied on the basis that the assessee was involved into a commercial activity. The ld. CIT(A) concurred the…

M/S. Rajasthan Cricket Association, Jaipur vs. Add.CIT. Range-2, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 284/JPR/2020[2011-12]Status: DisposedITAT Jaipur25 Nov 2020AY 2011-12
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…shows that the main activity is commercial exploitation of public craze over cricket. The assessing officer placed reliance on the judgment of the Hon’ble Calcutta High Court rendered in the case of Cricket Association of Bengal Vs. Commissioner of Income Tax 371 ITR 277. 5. It is observed by the AO that the entire character and focus of the RCA has become totally commercial. Therefore, the Assessing Officer proceeded to disallow expenditure and the exemption claimed by the assessee. Thus, the exemption was denied on the basis that the assessee was involved into a commercial activity. The ld. CIT(A) concurred the…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. Karnataka Industrial Area Development Board, Bangalore

In the result appeal filed by assessee stands allowed as indicated hereinabove

ITA 951/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jul 2020AY 2012-13

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2012 – 13

For Appellant: Ms. Neera Malhotra, CIT (DR)For Respondent: Shri Padamchand Khincha, CA
Section 11Section 13(8)Section 2(15)Section 43B

…ee has to be considered as existing for a charitable purpose, The decisions in Krupanidhi Educational Trust v DIT(E), ITA No. 86/2012 dt. 14.92012 - Bangalore ITAT; Loka Shikshana Trust v CIT [1975] 101 ITR 234 (SC), Cricket Association of Bengal v CIT [1959] 37 ITR 277 (Cal), CIT v. Breach Candy Swimming Bath Trust (1955) 27 ITR 279 (Born), The Trustees of the Tribune, In re (1939) 7 hR 423 (PC) and para No, 19 Page No. 528 - Volume I of The Law and Practice of Income tax by Kanga, Palkhivala and Vyas was relied upon in support of the above principle. Difference between 'business activity' and 'activity with bus…

Income Tax Officer (Exemption), Ward-1, Jaipur vs. M/S Rajasthan Cricekt Association, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1356/JPR/2018[2011-12]Status: DisposedITAT Jaipur09 Dec 2019AY 2011-12
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…shows that the main activity is commercial exploitation of public craze over cricket. The assessing officer placed reliance on the judgment of the Hon’ble Calcutta High Court rendered in the case of Cricket Association of Bengal Vs. Commissioner of Income Tax 371 ITR 277. 5. It is observed by the AO that the entire character and focus of the RCA has become totally commercial. Therefore, the Assessing Officer proceeded to disallow expenditure and the exemption claimed by the assessee. Thus, the exemption was denied on the basis that the assessee was involved into a commercial activity. The ld. CIT(A) concurred the…

Income Tax Officer (Exemption), Ward-1, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1355/JPR/2018[2010-11]Status: DisposedITAT Jaipur09 Dec 2019AY 2010-11
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…shows that the main activity is commercial exploitation of public craze over cricket. The assessing officer placed reliance on the judgment of the Hon’ble Calcutta High Court rendered in the case of Cricket Association of Bengal Vs. Commissioner of Income Tax 371 ITR 277. 5. It is observed by the AO that the entire character and focus of the RCA has become totally commercial. Therefore, the Assessing Officer proceeded to disallow expenditure and the exemption claimed by the assessee. Thus, the exemption was denied on the basis that the assessee was involved into a commercial activity. The ld. CIT(A) concurred the…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Dy. CIT, Exemptions, Circle-1, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 2589/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15

Bench: Shri Amarjit Singh&Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2589/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/S. Gujarat Cricket Dcit, बनाम/ Exemptions, Circle-1, Association Vs. Ahmedabad Iind Floor, Akshar Arcade, Opp. Memnagar Fire Station, Nr. Vijay Char Rasta, Ahmedabad- 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaa Ag1 205 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Aparna Agarwal, CIT DRFor Respondent: 20/03/2019
Section 11Section 12ASection 13(1)(c)Section 13(8)Section 143(2)Section 143(3)Section 2(15)Section 2(24)Section 234Section 80G(5)

…dated 24.9.1984 issued by the Central Board of Direct Taxes. 2.2 The, promotion and development of game of cricket is recognised as a charitable purpose falling under the fourth limb of section 2(15). The decision of Cricket Association of Bengal v CIT (1959) 37 ITR 277 (Cal) and Baroda Cricket Associationv ITO (2006) 8 SOT 735 (Ahd) buttress this proposition. 3. Whether the Assessee is covered within the first proviso to section 2(15)? 5 ITA No. 2589/AHD/2017 A.Y. 2014-15 3.1 The dispute is whether the Assessee is covered within the, gamut of first proviso to section 2(15) which reads as under: "Provided tha…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Deputy Commissioner of Income Tax Exeptions, Circle-1, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 408/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2841/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2014-15
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2840/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2013-14
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2839/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3304/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…

Gujarat Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…are quite different from the decisions cited by the assessee and are hence distinguishable. 11. The Assessing Officer has also referred to, and relied upon, Hon’ble Calcutta High Court’s judgment in the case of Cricket Association of Bengal Vs CIT [(1959) 37 ITR 277 (Cal)] in support of the proposition that a club formed for the development and promotion of cricket cannot be treated as a charitable institution. A reference was then also made to a decision of Chennai Bench of the Tribunal in the case of Tamilnadu Cricket Association Vs DIT Exemptions [(2013) 32 taxmann.com 50 (Chennai)]. A reference was also…