Rajasthan Cricket Association v. Addl. Commissioner of Income Tax, Range-2(3), Jaipur (164 ITD 212)

Q: What is Rajasthan Cricket Association v. Addl. Commissioner of Income Tax, Range-2(3), Jaipur authority for?

An organization's primary activity of conducting cricket matches, which is for the advancement of a general public utility, will not disqualify it from charitable status under section 2(15) merely because it derives ancillary income from sources like TV subsidies or match receipts.

Q: How many judgments cite Rajasthan Cricket Association v. Addl. Commissioner of Income Tax, Range-2(3), Jaipur?

22 judgments on BharatTax cite Rajasthan Cricket Association v. Addl. Commissioner of Income Tax, Range-2(3), Jaipur (164 ITD 212), spanning 2017 to 2024.

SHREE RAJPUT SABHA,JAIPUR vs. CIT(EXEMPTION), JAIPUR

ITA 311/JPR/2020[2019-20]Status: DisposedITAT Jaipur10 Sept 2024AY 2019-20

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Shri Arvind Kumar (CIT)

Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…elf would not make it trade, commerce or business nor an activity in the nature of trade, commerce or business to be hit by the proviso to s. 2(15) – Tribunal was therefore justified in holding that the assessee is entitled for continued registration u/s 12A. 164 ITD 212– Rajasthan Cricket Association Vs. Addl. CIT (Jaipur) further approved by the hon'ble Rajasthan High court (APB 1 to 43 and 44-79) Charitable Purpose – Objects of general public utility – Where in case of assessee association registered u/s 12A, predominant activity of assesee was conducting matches of cricket which fell under categeral public ut…

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

…pport and upheld the same view: (1) Institute of Chartered Accountants of India Vs. DGIT (Exemption) 347 ITR 99. (2) Bureau of Indian Standards Vs DGIT 358 ITR 78 (3) DIT Vs. Womans India Trust 379 ITR 506 (4) CIT (Ex) Vs. Rajasthan Cricket Association (2017) 164 ITD 212 (JP. Trib) (5)Indian Trade Promotion Organization Vs DGIT (Exemp) (2015) 371 ITR 333 (V) (Delhi) (6) Praxis Institute of Participatory Practices Vs. DIT 2015) 154 ITD 10 (Delhi) (7) Hoshiarpur Improvement Trust Vs. ITO (2015) 155 ITD 570 (Asr) (8) GVK EMRI (UP) Vs. DIT Exempt (2014) 63 SOT 195 (9)IT.O. V. Society of Essential Health Action and tr…

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…arat Cricket Association (2019) 419 ITR 561 Gujarat HC;  Tamil Nadu Cricket Association vs. DIT (Exemptions) and others [2014] 360 ITR 633 (Mad. - HC);  Mumbai Cricket Association vs. Addl. DIT 2018- TIOL-632-ITAT-MUM;  Rajasthan Cricket Association [2017] 164 ITD 212 (Jaipur - Trib.);  DCIT (Exemptions) vs. Andhra Cricket Association (ACA) 2019-TIOL-400-ITAT-VIZAG; 4.63 As regards our reply to certain observation made by the Learned Assessing Officer: (For the AY 2013-14) 4.63.1 It is submitted that Learned Assessing Officer has opined that the Assessee is involved in the construction of roads, bridges, culv…

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…arat Cricket Association (2019) 419 ITR 561 Gujarat HC;  Tamil Nadu Cricket Association vs. DIT (Exemptions) and others [2014] 360 ITR 633 (Mad. - HC);  Mumbai Cricket Association vs. Addl. DIT 2018- TIOL-632-ITAT-MUM;  Rajasthan Cricket Association [2017] 164 ITD 212 (Jaipur - Trib.);  DCIT (Exemptions) vs. Andhra Cricket Association (ACA) 2019-TIOL-400-ITAT-VIZAG; 4.63 As regards our reply to certain observation made by the Learned Assessing Officer: (For the AY 2013-14) 4.63.1 It is submitted that Learned Assessing Officer has opined that the Assessee is involved in the construction of roads, bridges, culv…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…arat Cricket Association (2019) 419 ITR 561 Gujarat HC;  Tamil Nadu Cricket Association vs. DIT (Exemptions) and others [2014] 360 ITR 633 (Mad. - HC);  Mumbai Cricket Association vs. Addl. DIT 2018- TIOL-632-ITAT-MUM;  Rajasthan Cricket Association [2017] 164 ITD 212 (Jaipur - Trib.);  DCIT (Exemptions) vs. Andhra Cricket Association (ACA) 2019-TIOL-400-ITAT-VIZAG; 4.63 As regards our reply to certain observation made by the Learned Assessing Officer: (For the AY 2013-14) 4.63.1 It is submitted that Learned Assessing Officer has opined that the Assessee is involved in the construction of roads, bridges, culv…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…arat Cricket Association (2019) 419 ITR 561 Gujarat HC;  Tamil Nadu Cricket Association vs. DIT (Exemptions) and others [2014] 360 ITR 633 (Mad. - HC);  Mumbai Cricket Association vs. Addl. DIT 2018- TIOL-632-ITAT-MUM;  Rajasthan Cricket Association [2017] 164 ITD 212 (Jaipur - Trib.);  DCIT (Exemptions) vs. Andhra Cricket Association (ACA) 2019-TIOL-400-ITAT-VIZAG; 4.63 As regards our reply to certain observation made by the Learned Assessing Officer: (For the AY 2013-14) 4.63.1 It is submitted that Learned Assessing Officer has opined that the Assessee is involved in the construction of roads, bridges, culv…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…arat Cricket Association (2019) 419 ITR 561 Gujarat HC;  Tamil Nadu Cricket Association vs. DIT (Exemptions) and others [2014] 360 ITR 633 (Mad. - HC);  Mumbai Cricket Association vs. Addl. DIT 2018- TIOL-632-ITAT-MUM;  Rajasthan Cricket Association [2017] 164 ITD 212 (Jaipur - Trib.);  DCIT (Exemptions) vs. Andhra Cricket Association (ACA) 2019-TIOL-400-ITAT-VIZAG; 4.63 As regards our reply to certain observation made by the Learned Assessing Officer: (For the AY 2013-14) 4.63.1 It is submitted that Learned Assessing Officer has opined that the Assessee is involved in the construction of roads, bridges, culv…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…arat Cricket Association (2019) 419 ITR 561 Gujarat HC;  Tamil Nadu Cricket Association vs. DIT (Exemptions) and others [2014] 360 ITR 633 (Mad. - HC);  Mumbai Cricket Association vs. Addl. DIT 2018- TIOL-632-ITAT-MUM;  Rajasthan Cricket Association [2017] 164 ITD 212 (Jaipur - Trib.);  DCIT (Exemptions) vs. Andhra Cricket Association (ACA) 2019-TIOL-400-ITAT-VIZAG; 4.63 As regards our reply to certain observation made by the Learned Assessing Officer: (For the AY 2013-14) 4.63.1 It is submitted that Learned Assessing Officer has opined that the Assessee is involved in the construction of roads, bridges, culv…

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…arat Cricket Association (2019) 419 ITR 561 Gujarat HC;  Tamil Nadu Cricket Association vs. DIT (Exemptions) and others [2014] 360 ITR 633 (Mad. - HC);  Mumbai Cricket Association vs. Addl. DIT 2018- TIOL-632-ITAT-MUM;  Rajasthan Cricket Association [2017] 164 ITD 212 (Jaipur - Trib.);  DCIT (Exemptions) vs. Andhra Cricket Association (ACA) 2019-TIOL-400-ITAT-VIZAG; 4.63 As regards our reply to certain observation made by the Learned Assessing Officer: (For the AY 2013-14) 4.63.1 It is submitted that Learned Assessing Officer has opined that the Assessee is involved in the construction of roads, bridges, culv…

MANCAN FOUNDATION,UDAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

In the result, this appeal of the assessee is allowed

ITA 1092/JPR/2019[0]Status: DisposedITAT Jaipur29 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1092/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :.................. Cuke Mancan Foundation, C.I.T.(Exemption) Vs. Udaipur. Jaipur. C/O-Shah Patni & Co. Chartered Accountants, S.B. One, Babu Nagar, Jln Marg, Jaipur- 302015. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaftm 7600 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Pramod Patni (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 12/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 29/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Jaipur (In Short, The Cit(E)) Dated 27/06/2019 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Taken Following Grounds: “1. The Learned Commissioner Of Income Tax Has Grossly Erred In Fact As Well As In Law In Rejection The Application For Registration U/S. 12Aa Of Income Tax Act, 1961 Of The Appellant Company:

For Appellant: Shri Pramod Patni (CA)For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 12ASection 2(15)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1092/JP/2019 fu/kZkj.k o"kZ@Assessment Year :.................. cuke Mancan Foundation, C.I.T.(Exemption) Vs. Udaipur. Jaipur. C/o-Shah Patni & Co. Chartered Accountants, S.B. One, Babu Nagar, JLN Marg, Jaipur- 302015. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFTM 7600 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri…