Which sections of the Income Tax Act does Deputy Director of Income Tax v. All India Football Federation come up under?

It is most often cited in judgments turning on Section 11, Section 11(1)(d), Section 11(5), Section 12A, Section 13(1)(c)(ii), Section 13(3).

Deputy Director of Income Tax v. All India Football Federation (62 Taxmann.com 362)

Q: What is Deputy Director of Income Tax v. All India Football Federation authority for?

The proviso to section 2(15) should not be invoked to deny exemption to a sports organization if its activities are not predominantly in the nature of trade, commerce, or business.

Q: How many judgments cite Deputy Director of Income Tax v. All India Football Federation?

27 judgments on BharatTax cite Deputy Director of Income Tax v. All India Football Federation (62 Taxmann.com 362), spanning 2016 to 2025.

Deputy Commissioner of Income Tax (Exemption)-1(1), Mumbai vs. All India Gem and Jewellery Domestic Council, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4652/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Dec 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

For Respondent: Mr. Firoz Andhyarujina

Section 11Section 2(15)

…me view was taken by the Tribunal in DD!T Vs. All india of milk. The same view was taken by the Tribunal in DD!T Vs. All india of milk. The same view was taken by the Tribunal in DD!T Vs. All india Football 1 Federation 62 Taxmann.com 36 Football 1 Federation 62 Taxmann.com 362 (Del Trib) dealing with a 2 (Del Trib) dealing with a case of an Association having as its object the promoting of the game of case of an Association having as its object the promoting of the game of case of an Association having as its object the promoting of the game of footfall, organising tournaments, training players, coaches etc. The…

ITO(Expeption) Ward-1(1), New Delhi vs. All India Fine Arts & Crafts Society, New Delhi

In the result, appeals of the Revenue are dismissed and Appeals of the Assessee are allowed for statistical purposes

ITA 1648/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Oct 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant

Section 11(3)Section 2(15)Section 251(2)

…FIT FOR PUBLICATION AM JM IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A Nos. 1647 & 1648/Del/2018 (ASSESSMENT YEARs: 2013-14 & 2014-15) ITO (Exception) All India Fine Arts & Ward 1(1) Crafts Society, New Delhi. Vs. 1-Rafi Marg, New Delhi. PAN No. AABAA3719N (Appellant) (Respondent) & I.T.A Nos. 1630 & 1631/Del/2018 (ASSESSMENT YEARs: 2013-14 & 2014-15) All India Fine Arts & Crafts ITO (Exception) Society, Ward 1(1) 1-Rafi Marg, Vs. New Delhi. New Delhi. PAN No. AABAA3719N (Appellant) (Respondent) App…

ITO (Exception) Ward-1(1), New Delhi vs. All India Fine Arts & Crafts Society, New Delhi

In the result, appeals of the Revenue are dismissed and Appeals of the Assessee are allowed for statistical purposes

ITA 1647/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Oct 2021AY 2013-14

Bench: Smt. Diva Singh & Shri O.P. Kant

Section 11(3)Section 2(15)Section 251(2)

…FIT FOR PUBLICATION AM JM IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A Nos. 1647 & 1648/Del/2018 (ASSESSMENT YEARs: 2013-14 & 2014-15) ITO (Exception) All India Fine Arts & Ward 1(1) Crafts Society, New Delhi. Vs. 1-Rafi Marg, New Delhi. PAN No. AABAA3719N (Appellant) (Respondent) & I.T.A Nos. 1630 & 1631/Del/2018 (ASSESSMENT YEARs: 2013-14 & 2014-15) All India Fine Arts & Crafts ITO (Exception) Society, Ward 1(1) 1-Rafi Marg, Vs. New Delhi. New Delhi. PAN No. AABAA3719N (Appellant) (Respondent) App…

All India Fine Arts & Crafts Society, New Delhi vs. It((Expeption) Ward-1(1), New Delhi

In the result, appeals of the Revenue are dismissed and Appeals of the Assessee are allowed for statistical purposes

ITA 1631/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Oct 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant

Section 11(3)Section 2(15)Section 251(2)

…FIT FOR PUBLICATION AM JM IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A Nos. 1647 & 1648/Del/2018 (ASSESSMENT YEARs: 2013-14 & 2014-15) ITO (Exception) All India Fine Arts & Ward 1(1) Crafts Society, New Delhi. Vs. 1-Rafi Marg, New Delhi. PAN No. AABAA3719N (Appellant) (Respondent) & I.T.A Nos. 1630 & 1631/Del/2018 (ASSESSMENT YEARs: 2013-14 & 2014-15) All India Fine Arts & Crafts ITO (Exception) Society, Ward 1(1) 1-Rafi Marg, Vs. New Delhi. New Delhi. PAN No. AABAA3719N (Appellant) (Respondent) App…

All India Fine Arts & Crafts Society, New Delhi vs. ITO (E), Ward-1(1), New Delhi

In the result, appeals of the Revenue are dismissed and Appeals of the Assessee are allowed for statistical purposes

ITA 1630/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Oct 2021AY 2013-14

Bench: Smt. Diva Singh & Shri O.P. Kant

Section 11(3)Section 2(15)Section 251(2)

…FIT FOR PUBLICATION AM JM IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A Nos. 1647 & 1648/Del/2018 (ASSESSMENT YEARs: 2013-14 & 2014-15) ITO (Exception) All India Fine Arts & Ward 1(1) Crafts Society, New Delhi. Vs. 1-Rafi Marg, New Delhi. PAN No. AABAA3719N (Appellant) (Respondent) & I.T.A Nos. 1630 & 1631/Del/2018 (ASSESSMENT YEARs: 2013-14 & 2014-15) All India Fine Arts & Crafts ITO (Exception) Society, Ward 1(1) 1-Rafi Marg, Vs. New Delhi. New Delhi. PAN No. AABAA3719N (Appellant) (Respondent) App…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 772/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2009-10

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 426/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2012-13

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2658/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2014-15

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2657/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2013-14

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S.United Wayof Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2656/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2010-11

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 3565/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

ITO (E) 2(1), Mumbai vs. Matunga Gymkhana, Mumbai

In the result, appeal filed by the revenue for assessment year 2012-2013

ITA 2447/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2019AY 2012-13

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 The Income Tax Officer Matunga Gymkhana, (Exemptions)-2(1), 263/A Lakhamsey Napoo Road, 512, 5Th Floor, Matunga, Piramal Chambers, Lalbaug, Vs. Mumbai - 400019 Mumbai - 400012 Pan: Aaatm1035F (Appellant) (Respondent) Revenue By : Shri D.G. Pansari (Dr) Assessee By : Shri Paresh Shaparia (Ar) Date Of Hearing: 20/02/2019 Date Of Pronouncement: 17/05/2019

For Appellant: Shri Paresh Shaparia (AR)For Respondent: Shri D.G. Pansari (DR)

Section 11Section 12ASection 13Section 143Section 2(15)

…and oxen cannot be said to be carrying on activities of trade, commerce or business merely because considerable income was generated on account of production and sale of milk. The same view was taken by the Tribunal in DD!T Vs. All India Football 1 Federation 62 Taxmann.com 362 (Del Trib) dealing with a case of an Association having as its object the promoting of the game of footfall, organising tournaments, training players, coaches etc. The Tribunal held that the receipts by way of sponsorship do not alter the character of the main objects and is not affected by the proviso as it cannot be said to be engaged in…