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

164 ITD 212Income Tax Appellate Tribunal2017#5333 most cited

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.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also referred to as

Rajasthan Cricket Association v. Addl. Commissioner of Income Tax · section 10(23C)(iv) · section 2(15) · proviso to section 2(15) · general public utility · charitable purpose · ancillary income · registration u/s 12A

Also reported as

79 Taxmann.com 464

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing Rajasthan Cricket Association v. Addl. Commissioner of Income Tax, Range-2(3), Jaipur

M/S. Gyan Sagar Society, Indore vs. The DCIT Circle 1(1), Indore

In the result the appeal of the assessee is partly allowed

ITA 643/IND/2014[2010-11]Status: DisposedITAT Indore26 Jul 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner Of C/O Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) Pan No.Akgpj5075N Revenue By Shri K.G. Goyal, Sr. Dr Assessee By Shri Morish Goyal & N.D. Patwa, Advocates Date Of Hearing 17.7.2018 Date Of 26.7.2018 Pronouncement

Section 10(23)(VI)Section 11Section 12Section 12ASection 143(2)Section 143(3)Section 2(15)

…Gyan Sagar Society आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner of C/o Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) PAN No.AKGPJ5075N Revenue by Shri K.G. Goyal, Sr. DR Assessee by Shri Morish Goyal & N.D. Patwa, Advocates Date of Hearing 17.7.2018 Date of 26.7.2018 Pronouncement O R D E R PER MANISH BORAD, AM. This appeal filed by the assessee pertain…

Dahisar Sports Foudation, Mumbai vs. ITO (E) (I), Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 7046/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Nov 2017AY 2011-12

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 7046/Mum/2016 ("नधा"रण वष" / Assessment Year: 2011-12) Dahisar Sports Foundation Ito (Exemptions)-(1), Dahisar Sports Foundation Ground, Piramal Chambers, Lalbaug, बनाम/ Opp. Viday Mandir School, Parel, Mumbai-400 012 Vs. C. S. Road, Dahisar (E), Mumbai-400 068 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaatd 3769 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Vipul Joshi ""यथ" क" ओर से/Respondent By : Ms. Hemalatha सुनवाई क" तार"ख / : 31.08.2017 Date Of Hearing घोषणा क" तार"ख / : 09.11.2017 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against The Order By The Commissioner Of Income Tax (Appeals)-1, Mumbai (‘Cit(A)’ For Short) Dated 08.09.2016 & Pertains To The Assessment Year (A.Y.) 2011-12. 2. The Grounds Of Appeal Read As Under: 1.1 The Learned Commissioner Of Income - Tax (Appeals) - 1, Mumbai, ["Ld. C1T (A)"] Erred In Confirming The Action Of The A.O. In Denying The 2 Dahisar Sports Foundation Vs. Ito (E) Benefit Of Exemption U/S. 11 Of The Income - Tax Act, 1961 ["The Act"] To The Appellant. 1.2 The Ld. Cit (A) Erred In Confirming The Action Of The A.O. In Holding That The Case Of The Appellant Was Covered By The Proviso To Section 2 (15) Of The Act. 1.3 It Is Submitted That In The Facts & The Circumstances Of The Case & In Law, No Denial Of Exemption Was Called For. 2 Without Prejudice To The Above, In The Alternative, Assuming - But Not Admitting - That Some Addition Was Called For, The Computation Of The Same Is Not In Accordance With The Law, Is Arbitrary & Excessive.

For Appellant: Shri Vipul JoshiFor Respondent: Ms. Hemalatha
Section 11Section 13(8)Section 2Section 2(15)Section 271

…ssociation v. DIT(E) [2015] 38 ITR (T) 326 (Del-Trib) 6. Tamil Nadu Cricket Association vs. DDIT(E) [2015] 42 ITR (T) 546 (Chennai-Trib) 7. DDIT(E) vs. All India Football Federation [2015] 43 ITR 656 (Del-Trib) 8. Rajasthan Cricket Association vs. ACIT [2017] 164 ITD 212 (Jaipur- Trib) 8. Per contra, the ld. Departmental Representative placed reliance upon the orders of the authorities below. 9. I have carefully considered the submissions and perused the records. In this regard, the relevant provision of section 2(15) may be gainfully referred as under: Definitions. 2. In this Act, unless the context otherwise…