DIT (E) v. Gujarat Cricket Association

120 Taxmann.com 50High Court2020#18845 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2023.

Judgments citing DIT (E) v. Gujarat Cricket Association

DCIT, Central Circle, Bellari vs. M/S. Navodaya Education Trust, Raichur

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 1061/BANG/2022[2009-10]Status: DisposedITAT Bangalore06 Apr 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2009-10

For Appellant: Shri V Chandrashekar, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 10Section 10(23)(C)Section 11Section 115BSection 12ASection 132Section 143(3)Section 7

…ITA No.1061/Bang/2022 M/s. Navodaya Education Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Navodaya Education Trust Deputy Commissioner of Sy.No.1129/2A, Mantralayam Income-tax Road Central Circle Vs. Raichur 584 102 Ballari PAN NO : AADCM7259F APPELLANT RESPONDENT Appellant by : Shri V Chandrashekar, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 15.03.2023 Date of Pronouncement : 06.04.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER:…

The Jewellers Association, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 197/JPR/2022[2012-13]Status: DisposedITAT Jaipur27 Jul 2022AY 2012-13

For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Pal, Addl. CIT

Section 11Section 12Section 12ASection 142(1)Section 143(1)Section 143(2)Section 2Section 36

…dia (BCCI) was relatable to a capital asset created by assessee on his own or by an eligible district cricket association; it was outside ambit of revenue receipt /taxable income. The Hon'ble Gujarat High Court in DIT (E) Vs Gujarat Cricket Association (2020) 120 Taxmann.com 50/2019, 419 ITR 561 (Guj) while affirming the order of Tribunal held that where driving force of assessee-State cricket association was not desire to earn profit but object was to promote game of cricket and nurture best of talent merely because it put up tickets of international cricket matches for sale and earned some profit out of same an…

ACIT (Exemption), Circle-2, Ahmedabad vs. The Surat District Cricket Association, Surat

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 165/SRT/2020[2009-10]Status: DisposedITAT Surat09 May 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Asst. Commissioner Of The Surat District Cricket Income-Tax (Exemptions), Association, Lalbhai Vs Circle-2, 6Th Floor, Room Contractor Stadium, Surat No.607, Aayakar Bhavan Dumas Road, Vesu, (Vejalpur), Prahlad Nagar Surat-395007 Road, Nr. Sachin Tower, Pan : Aaatt 6114 A Satellite,Ahmedabad-380 015 Appellant / Revenue Respondent / Assessee

Section 11Section 11(1)(d)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Asst. Commissioner of The Surat District Cricket Income-Tax (exemptions), Association, Lalbhai Vs Circle-2, 6th Floor, Room Contractor Stadium, Surat No.607, Aayakar Bhavan Dumas Road, Vesu, (Vejalpur), Prahlad Nagar Surat-395007 Road, Nr. Sachin Tower, PAN : AAATT 6114 A Satellite,Ahmedabad-380 015 Appellant / Revenue Respondent / assessee Assessee by Shri Esmayeel Saherwala, CA Revenue by Shri H.P. Meena, CIT-DR Date of hearing 14.03.2022 Date…

Sports Authority of Gujarat, Gandhinagar vs. The DCIT (Exemprtion) (Hq), Ahmedabad

In the result, Ground Number 3 of the assessee’s appeal is dismissed

ITA 943/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 11Section 12ASection 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Sports Authority of DCIT, Gujarat, Block No. 14, (Exemption) (HQ), 3rd Floor, Dr. Jivraj Mehta Vs Ahmedabad Bhawan, (Respondent) Gandhinagar-382010 PAN: AAATS7106F (Appellant) Assessee by: Shri Suresh Gandhi, A.R. Revenue by: Shri Anshu Prakash, CIT-D.R. Date of hearing : 15-02-2022 Date of pronouncement : 28-02-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by th…