Deputy Director of Income Tax v. All India Football Federation

62 Taxmann.com 362High Court2015#4371 most cited

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.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Deputy Director of Income Tax v. All India Football Federation · section 2(15) · proviso to section 2(15) · charitable exemption · trade · commerce · business · sports association · denial of exemption

Sections most often in play

Section 11Section 11(1)(d)Section 11(5)Section 12ASection 13(1)(c)(ii)Section 13(3)Section 2(15)

Issues it is cited on

section 10(23c)(iv)section 11(3)proviso to section 2(15)section 251(2)assistant directorsection 2(15)section 10(23c)application of incomespeaking ordersection 10section 11opportunity of being heard

Judgments citing Deputy Director of Income Tax v. All India Football Federation

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)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

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)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

The Bombay Presidency Golf Club Ltd, Mumbai vs. ITO (E) 2(4), Mumbai

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

ITA 6706/MUM/2016[2012-13]Status: DisposedITAT Mumbai22 Jun 2018AY 2012-13

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri S.M. Kapoor, A.RFor Respondent: Shri V. Justin, D.R
Section 11Section 2(15)Section 2(75)

…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…

DDIT (E) 1(1), Mumbai vs. Matunga Gymkhana, Mumbai

In the result, while of appeals of the Revenue are dismissed, that of assessee is allowed, as above

ITA 4768/MUM/2013[2006-07]Status: DisposedITAT Mumbai30 Nov 2016AY 2006-07

Bench: Shri G.S.Pannu & Shri Amarjit Singh

For Appellant: S/ Shri Arvind Sonde/For Respondent: Shri M.Rajan
Section 11Section 11(4)Section 12ASection 13Section 13(1)Section 143(3)

…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…

Matunga Gymkhana, Mumbai vs. ADIT (E) -I-(1), Mumbai

In the result, while of appeals of the Revenue are dismissed, that of assessee is allowed, as above

ITA 4468/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 Nov 2016AY 2009-10

Bench: Shri G.S.Pannu & Shri Amarjit Singh

For Appellant: S/ Shri Arvind Sonde/For Respondent: Shri M.Rajan
Section 11Section 11(4)Section 12ASection 13Section 13(1)Section 143(3)

…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…

DDIT (E)-1(1), Mumbai vs. Matunga Gymkhana, Mumbai

In the result, while of appeals of the Revenue are dismissed, that of assessee is allowed, as above

ITA 1809/MUM/2010[2005-06]Status: DisposedITAT Mumbai30 Nov 2016AY 2005-06

Bench: Shri G.S.Pannu & Shri Amarjit Singh

For Appellant: S/ Shri Arvind Sonde/For Respondent: Shri M.Rajan
Section 11Section 11(4)Section 12ASection 13Section 13(1)Section 143(3)

…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…

The Bombay Presidency Golf Club Ltd, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 4843/MUM/2012[2009-10]Status: DisposedITAT Mumbai29 Feb 2016AY 2009-10
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(5)Section 11(5)(iii)Section 12ASection 143(3)Section 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 trade, commerce or business. 15…