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 366,005 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 vs. Addl.DIT

In the result, the appeal by the Assessee is allowed

ITA 378/BANG/2013[2009-10]Status: DisposedITAT Bangalore04 Sept 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahmanassessment Year : 2009-10

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Neera Malhotra, CIT(DR)
Section 11Section 12ASection 2(15)

…sidered as existing for a charitable purpose. The decisions in Krupanidhi Educational Trust v DIT(E), ITA No. 86/2012 dt. 14.9.2012 - Page 18 of 27 Bangalore ITAT; Loka Shikshana Trust v ClT [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 ITR 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 b…