Dahisar Sports Foundation v. Income Tax Officer (Exemptions)-(1), Mumbai

167 ITD 710Income Tax Appellate Tribunal2017#9452 most cited

What is Dahisar Sports Foundation v. Income Tax Officer (Exemptions)-(1), Mumbai authority for?

If an organization's objects are for the general public utility, its registration under section 12A should not be denied for subsequent periods if it was granted for earlier periods, especially when challenging it requires re-examination of its charitable objectives. Furthermore, disqualification from exemption due to commercial receipts exceeding a threshold is not tenable if registration was initially granted based on charitable objectives.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.

Also referred to as

Dahisar Sports Foundation v. ITO · section 12A registration · charitable objects · general public utility · denial of exemption · commercial receipts · section 2(15) proviso · eligibility for exemption · section 11

Judgments citing Dahisar Sports Foundation v. Income Tax Officer (Exemptions)-(1), Mumbai

Orissa Olympic Association, Cuttack vs. CIT(Exemptions), Hyderabad

In the result, appeal of the assessee is allowed

ITA 323/CTK/2017[2009-10]Status: DisposedITAT Cuttack06 Dec 2019AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

For Appellant: S/Shri S.K.Tulsyan/Digat Dash, ARsFor Respondent: Shri S.M.Keshkamat, CIT, DR
Section 11Section 12ASection 2(15)Section 4(3)

…) was not correct and right in allowing registration upto assessment year 2008-09 and denying registration for the subsequent period. 11. Placing reliance on the decision of ITAT Mumbai in the case of Dahisar Sports Foundation vs ITO (Exemptions)-1, Mumbai, 167 ITD 710 (Mumbai), ld counsel submitted that if the object or purpose of an 12. Further, placing reliance on another judgment of Hon’ble Bombay High Court in the case of Director of Income Tax (Exemptions) vs Khar Gymkhana(2016) 385 ITR 162 (Bom), ld counsel submitted that once registration u/s.12A has been granted considering the charitable objective…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

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)

…ector of Income Tax vs. All India Football Federation [2015] 62 taxmann.com 362 (Delhi - Trib.) [2015] 43 ITR(T) 656 (Del), and order of ITAT Mumbai Bench ‘SMC’ in the case of Dahisar Sports Foundation vs. Income Tax Officer (Exemptions)-(1), Mumbai [2017] 167 ITD 710 (Mum). The common thread in all these decisions, according to the learned counsel, is that despite the fact that a case was made out in all these cases for denial of exemption under section 2(15) by invoking the proviso to the said sub section and by alleging that the activity of the assessee cricket associations was in the nature of trade, co…

Dahisar Sports Foundation v. Income Tax Officer (Exemptions)-(1), Mumbai (167 ITD 710) — Cited in 11 Judgments | BharatTax