Director of Income-tax (Exemption) v. Chembur Gymkhana

346 ITR 86High Court2012#24728 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

Judgments citing Director of Income-tax (Exemption) v. Chembur Gymkhana

GYMNASTICS SEVABHAVAI SANSTHA,MUMBAI vs. CIT (EXEMPTION), PUNE

In the result, appeal filed by the assessee is partly allowed with above directions

ITA 2010/MUM/2020[2020-21]Status: DisposedITAT Mumbai07 Jul 2022AY 2020-21

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Cit Exemption, Pune Gymnastics Sevabhavi Sanstha Room No. 322, 3Rd Floor, Flat No. 101, Building No.4, Income Tax Office, Raunak Park, Pokharan Road, Pmt Building, Vs. No.2, Kokanipada, Thane (W) Shankar Seth Road, Mumbai-400 606 Pune- 411 037 (Respondent) (Appellant) Pan No.Aactg 7323 G Assessee By : Shri Subodh Ratnaparkhi, Ar Revenue By : Shri Ashok Koli, Cit Dr Date Of Hearing: 01.06.2022 Date Of Pronouncement : 07.07.2022

For Appellant: Shri Subodh Ratnaparkhi, ARFor Respondent: Shri Ashok Koli, CIT DR

Section 12ASection 15Section 2Section 2(15)

…held that income derived from the sport activities are held to be charitable in nature. The co-ordinate Bench in that decision has followed the decision of Hon'ble Bombay High Court in the case of Director of Income-tax (Exemption) vs. Chembur Gymkhana [2012] 346 ITR 86 (Bombay). Therefore, respectfully following the decision of co-ordinate bench, we hold that the learned CIT (E) is not correct in holding that assessee is not eligible for registration under Section 12AA of the Act so far as the activities of the sports are concerned. 011. Further in Assistant Commissioner of Income-tax (Exemptions) v. Surat Dist…

JUHU VILE PARLE GYMKHANA CLUB,MUMBAI vs. ADDL DIT (E) RG II, MUMBAI

The appeal of the assessee is allowed

ITA 3899/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Nov 2021AY 2011-12

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 Juhu Vile Parle Gymkhana Club, Add. Director Of Income Tax N.S. Road No. 13, Opp. Juhu Bus Vs. (Exemption), Rg-Ii, Station, Juhu, Mumbai 400049. Pan No. Aaatj 0037 A Appellant Respondent Assessment Year: 2012-13 & Assessment Year: 2014-15 Juhu Vile Parle Gymkhana Club, Income Tax Officer (Exemp.)-1(4), N.S. Road No. 13, Opp. Juhu Bus Vs. Mumbai. Station, Juhu, Mumbai 400049. Pan No. Aaatj 0037 A Appellant Respondent

For Appellant: Mr. Nilesh Joshi, ARFor Respondent: Ms. Usha Gaikwad, DR

Section 11Section 2(15)

…Gymkhana v/s ADIT, compensation and gymkhana function 4. ITA no.4468/Mum./2013, A.Y. income, membership fees, guest entrance 2009–10 (Mum.Trib.) fees, coaching fees, reservation charges. DIT(E) v/s Chembur Gymkhana Providing sports facility, Receipts from 5. (346 ITR 86 (Bom.HC) sale of alcohol, interest receipts. DIT(E) v/s Shri Vile Parle Income from non–members – canteen 6. Kelavani Manda, [2015] 378 ITR fee, interest, coaching 593 (Bom.) 1. Interest income CIT(E) v/s Matunga Gymkhana, 2. Compensation from Caterer 7. ITA no.1764 of 2017, (Bom. HC) 3. Miscellaneous income 4. Compensation from Decorator CIT(E) v…

HYDERABAD BATTERY ASSOCIATION, HYDERABAD,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD, HYDERABAD

In the result, assessee’s appeal is allowed

ITA 1515/HYD/2016[]Status: DisposedITAT Hyderabad07 Nov 2019

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: Na

For Appellant: Sri S. Rama RaoFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 12ASection 2(15)Section 4(3)Section 4(3)(i)

…ry Manufacturers Association vs. DIT (E) (2012) 18 ITR 0205 v) DDIT vs. PHD Chamber of Commerce & Industry (2011) 46 SOT 235 vi) PHD Chamber of Commerce & Industry (2013) 357 ITR 296. Page 2 of 5 ITA No 1515 of 2016. vii) DIT (E) vs. Chembur Gymkhana (2012) 346 ITR 86 viii) ITAT Ahmedabad Bench in the case of Ahmedabad Found & Engg. Cluster vs. DIT (E) in ITA No.186/Ahd/2014 ix) CIT (E) vs. Water & Land Management Training & Research Institute (2017) 83 Taxmann.com 234 5. Thus, he submitted that though the membership is to the traders in battery business, it is not restricted to any specific persons and as hel…