Hamsadhwani v. DIT (E)

DCIT (E), NEW DELHI vs. ALL INDIA FOOTBALL FEDERATION, NEW DELHI

Bench: Sh. R.K. Panda & Sh. Sudhanshu Srivastavaassessment Year: 2010-11

…ny trade, commerce or business and as such the AO is not justified in denying the exemption u/s 11(1) to the assessee. The assessee also relied on the following decisions in which the assessees have received sponsorship fees: i) Hamsadhwani vs. DIT (E) (2012) 19 Taxmann.com 10 ITAT Chennai. ii) ADIT (E) vs. Chembur Gymkhana (2009) 34 SOT 103 Mumbai ITAT. iii) Hlmanchal Pradesh Environment Protection and Pollution Control Board vs. CIT (2010) 42 SOT 343 Chandigarh ITAT. 5. It was further submitted that the AO is not justified in denying the depreciation as the same has been claimed on the basis of computing the in…

ACIT (EXEMPTION), NEW DELHI vs. DELHI & DISTRICT CIRCKET ASSOCIATION, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri R. K. Panda & Shri Sudhanshu Srivastavaassessment Year : 2010-11 Acit (Exemption), Circle- 1(1), Delhi & District Cricket Association, New Delhi. Ferozshah Kotla Ground, Vs. Bahadurshah Zafar Marg, New Delhi. Pan : Aaatd0828P (Appellant) (Respondent)

…the telecasting rights fees does not mean that the assessee is involved in any trade, commerce or business activity. 4.8 The case laws of the assessee relied on by the assessee is also applicable. It is seen that in the case of Hamsadhwani Vs. DIT (E) (2012) 19 Taxmann.com 10 ITAT Chennai, the assessee was promoting music in Tamil Nadu for which it was receiving sponsorship and coaching fees and the Hon'ble Tribunal did not accept the argument and the exemption was allowed. 4.9 It may not be out of place to mention that the word charitable purposes is not defined in the I.T. Act, 1961 and only an inclusive defin…

M/S. SOPORI ACADEMY OF MUSIC AND PERFORMING ARTS,NEW DELHI vs. ITO (EXEMPTIONS), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri B.P. Jain

…ITA No. 6188/Del./2016 Assessment Year: 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “SMC” NEW DELHI) BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA No. 6188/Del./2016 Assessment Year: 2010-11 Sopori Academy of Music and Vs. ITO (Exemptions) performing Arts Trust Ward-II 21/79, Lodhi Colony, Civil Centre, New Delhi New Delhi (Applicant) (Respondent) (PAN: AAFTS0892P) Assessee by: Sh. Ranjan Chopra, C.A. Revenue by: Ms. Bedobina Chaudhari, Sr. DR Date of hearing 08/03/2017 Date of pronouncement 10/03/2017 ORDER PER B.P. JAIN, ACCOUNTANT MEMBER: 1. This appeal of the assessee arises from the order of…

ITO (E), NEW DELHI vs. M/S. THE INDIAN GOLF UNION, NEW DELHI

In the result, the Appeal filed by the Revenue stands dismissed

Bench: Shri H.S. Sidhu

…essee alongwith consequential benefits. 8. In the result, the appeal of the assessee is allowed. 5.1 On going through the aforesaid finding of the Ld. CIT(A), I find that Ld. CIT(A) has noted that it is seen that in the case of Hamsadhwani Vs. DIT(E) (2012) 19 Taxmann.com 10 ITAT Chennai, the assessee was promoting music in Tamil Nadu for which it was receiving sponsorship and coaching fees and the Hon'ble Tribunal did not accept the argument of DIT(E) that the assessee was involved in any business activity and the exemption was allowed. It was further observed by the Ld. CIT(A) that recently the Hon'ble Delhi…

ITO (E), NEW DELHI vs. SOCIRTY FOR PROMOTION OF INDIAN CLASSICAL MUSIC AND CULTURAL AMONGST YOUTH (SPIC MACAY), NEW DELHI

In the result the appeal of the Revenue is dismissed

Bench: Shri J. Sudhakar Reddyay: 2011-12 Ito (E) Vs. Society For Promotion Of Indian Ward 2(2) Classical Music & Cultural Room No.2410 Amongst Youth (Spic Macay) 24Th Floor 41/42, Lucknow Road E 2 Block New Delhi 110 054 Dr.Sp Mukharji Civik Centre New Delhi 110 002 Pan: Aabts 8382 A (Appellant) (Respondent) Appellant By : Sh. Rajesh Kumar, Sr.D.R. Respondent By : Sh. Kapil Goel, Adv. Order

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2011-12 ITO (E) vs. Society for Promotion of Indian Ward 2(2) Classical Music and Cultural Room no.2410 Amongst Youth (SPIC MACAY) 24th floor 41/42, Lucknow road E 2 block New Delhi 110 054 Dr.SP Mukharji Civik Centre New Delhi 110 002 PAN: AABTS 8382 A (Appellant) (Respondent) Appellant by : Sh. Rajesh Kumar, Sr.D.R. Respondent by : Sh. Kapil Goel, Adv. ORDER This is an appeal filed by the Revenue directed against the order of the Ld.CIT(A)-40, New Delhi dt. 15.9.2015 dated pertaini…

DDIT (E), DELHI vs. M/S. ALL INDIA FOOTBALL FEDERATION, NEW DELHI

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

…DELHI BENCH:‘A’ NEW DELHI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SMT. BEENA PILLAI, JUDICIAL MEMBER I.T.A .No. 6352/Del/2013 (ASSESSMENT YEAR-2009-10) DDIT(E), vs All India Football Federation, Inv. Cir.-I, Sector-19, Phase-I, Delhi. Dwarka, New Delhi. AADTS1441C Appellant by Sh. K.K. Jaiswal, DR Respondent by Sh. Sunil Arora, CA Sh. Pankaj Jain, CA Ms. Ruchika Jain, CA Date of Hearing 07.09.2015 Date of Pronouncement 23.09.2015 ORDER PER BEENA PILLAI, JUDICIAL MEMBER: This is an appeal filed by the Revenue arising from the order of the of ld. CIT(A)’s- XXI, New Delhi dated 16.09.2013 for A.Y.…