Tamil Nadu Cricket Association v. Director of Income Tax (Exemptions)

360 ITR 633High Court2014#2943 most cited

What is Tamil Nadu Cricket Association v. Director of Income Tax (Exemptions) authority for?

Violation of the conditions under Section 13 of the Income Tax Act does not automatically lead to the conclusion that the activities of a trust are not in accordance with its objects. The revenue must demonstrate that the dominant activities are in the nature of trade, commerce, or business, not merely based on the volume of receipts.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

Tamil Nadu Cricket Association v. Director of Income Tax (Exemptions) · 360 ITR 633 · Section 13 · Section 12AA · Section 2(15) · violation of trust objects · charitable trust activities · commercial activities of trust

Sections most often in play

Section 12AASection 12AB(4)Section 13(1)(c)Section 13(3)Section 143(3)

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)section 127(2)(a)section 120(1)section 13aadvancement of general public utilitysection 52section 12aa(3)section 12ab(4)proviso to section 2(15)

Judgments citing Tamil Nadu Cricket Association v. Director of Income Tax (Exemptions)

Richmond Educational Society, Noida vs. DCIT/ACIT Central Circle, Ghaziabad

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Shri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 4779/Del/2025 (Assessment Year: 2024-25) Richmond Educational Society, D-104, Sector-41, Noida, Uttar Pradesh (Appellant) Vs. DCIT/ ACIT, Central Circle, Ghaziabad (Respondent) PAN: AABTR0992D Assessee by : Revenue by: Shri Gaurav Jain, Adv Shri Tarun Channa, Adv Ms. Kranti, CIT DR Date of Hearing 30/01/2026 Date of pronouncement 11/03/2026 ORDER PER M. BALAGANESH, A. M.: 1. This is an appeal preferred by the Assessee against the order passed by the Learned…

Advantage India, New Delhi vs. Pr.CIT (Central)-II, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2019[-]Status: DisposedITAT Delhi18 Sept 2025

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…assessments are triggered. Furthermore, violation of conditions under section 13 does not itself lead to the conclusion that the activities are not in accordance with the objects of the trust. The ld AR relied on the decision of Tamil Nadu Cricket Association 360 ITR 633; Lilavati Kirtilal Mehta Medical Trust Vs CIT 178 ITD 338 (Mumbai ITAT) and Welham Boys School 285 ITR 74 (Uttarkhand HC). 12. The ld AR further took another argument that the PCIT(C) had no jurisdiction to cancel the registration certificate once granted by him u/s 12A with retrospective effect, there being no express provision in the section.…

M/S Truba Education Society, Bhopal vs. Principal Commissioner of Income Tax (Central) Bhopal, Bhopal

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

…undation Income Tax Appeal No. 505 of 2015 • Prabodhan Shikshan Prasarak Sanstha VS. Dy. CIT (2014) 44 taxmann.com 33 / (2015) 152 ITD 473 (Pune – Trib) M/s Truba Education Society ITA No. 801/Ind/2024 Tamil Nadu Cricket Association vs. DIT (Exemption) (2014) 360 ITR 633 / 221 Taxman 275 / (2013) 40 taxmann.com 250 (Mad).” 15. Ld. AR next submitted that he would also like to address one more point adopted by Ld. PCIT(Central) for cancellation of registration. He submitted that the Ld. PCIT(Central) has alleged violation of section 13(3) by assessee [on account of payments made to or for the benefit of interested…

Sunil Gupta, Delhi vs. ACIT, Circle-55(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2020[2012-13]Status: DisposedITAT Delhi21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…essments are triggered. Furthermore, violation of conditions under section 13 does not itself lead to the conclusion that the activities are not in accordance with the objects of the trust. The ld AR relied on the decision of Tamil Nadu Cricket Association 360 ITR 633; Lilavati Kirtilal Mehta Medical Trust Vs CIT 178 ITD 338 (Mumbai ITAT) and Welham Boys School 285 ITR 74 (Uttarkhand HC). 12. The ld AR further took another argument that the PCIT(C) had no jurisdiction to cancel the registration certificate once granted by him u/s 12A with retrospective effect, there being no express provision in the sectio…

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…belonging to the State cricket association. The State association is entitled to all in-stadia sponsorship advertisement and beverage revenue and it incurs expenses for the conduct of the matches. BCCI earns revenue by way of sponsorship and 153 [2014] 360 ITR 633 (Mad) 128 media rights as well as franchisee revenue for IPL and it distributes 70 per cent, of the revenue to the member cricket association. Thus, the assessee is also the recipient of the revenue. Thus, for invoking section 12AA read with section 2(15) of the Act, the Revenue has to show that the activities are not fitting with the ob…

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)

…activities of the Assessee could be regarded to be in the nature of trade, commerce or business. The following are such cases;  Gujarat 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…

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)

…activities of the Assessee could be regarded to be in the nature of trade, commerce or business. The following are such cases;  Gujarat 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…

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)

…activities of the Assessee could be regarded to be in the nature of trade, commerce or business. The following are such cases;  Gujarat 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…

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)

…activities of the Assessee could be regarded to be in the nature of trade, commerce or business. The following are such cases;  Gujarat 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…

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)

…activities of the Assessee could be regarded to be in the nature of trade, commerce or business. The following are such cases;  Gujarat 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…

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)

…activities of the Assessee could be regarded to be in the nature of trade, commerce or business. The following are such cases;  Gujarat 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…

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)

…activities of the Assessee could be regarded to be in the nature of trade, commerce or business. The following are such cases;  Gujarat 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…

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)

…re the dominant object of an organization is charitable any incidental activity for furtherance of the object would not fall within the expressions "business", "trade" or "commerce". 6.8 In the case of Tamil Nadu Cricket Association v. DIT (Exemption) [2014] 360 ITR 633/221 Taxman 275/[2013] 40 taxmann.com 250 (Mad.), the assessee, a Cricket Association, receiving income from holding of matches and was receiving sums therefrom, was denied exemption on the ground that it was engaged in the activities in the nature of trade or commerce or business. The Hon'ble High Court reversed the order holding that substantial…

Agra Development Authority, Agra vs. DCIT., Circle-1, Agra

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

…r the provisions of sub-section (3) of section 12AA of the Act which empowers the authority to cancel the registration, do not exist in the present case." Further, we note that the Madras High Court in Tamil Nadu Cricket Association v. DIT (Exemptions) [2014] 360 ITR 633 (Mad) has also taken a similar view."' (emphasis supplied) 73. We are in respectful agreement with the view taken by the Bombay High Court in the case of North Indian Association (supra). The cancellation of registration would not be automatic or natural or the only consequence of the receipts (arising from an activity specified in the first prov…

Chirayu Charitable Foundation, Bhopal vs. PCIT (Central), Bhopal

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Chirayu Charitable PCIT (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) PAN No.AAAAC3656P Revenue by Shri S.S. Mantri, CIT Appellant by S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date of Hearing 05.01.2021 Date of Pronouncement .02.2021 O R D E R PER MANISH BORAD, AM. The above captioned appeal filed at the instance of assessee is directed against th…

M/S. Rajasthan Cricket Association, Jaipur vs. Add.CIT. Range-2, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 284/JPR/2020[2011-12]Status: DisposedITAT Jaipur25 Nov 2020AY 2011-12
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…the assessees and not that of the BCCI. The nature of the activities of the assessee cannot take its colour from the nature of the activities of the donor.” 19. Further, it was submitted that the decision in the case of Tamil Naidu Cricket Association [2014] 360 ITR 633 (Mad) also supports the case of the assessee where the Hon’ble Madras High Court held as under: “56. The assessee is a member of Board of Control for Cricket in India (BCCI), which in turn is a member of ICC(International Cricket Council). BCCI allots test matches with visiting foreign team and one day international matches to various member cri…

Income Tax Officer (Exemption), Ward-1, Jaipur vs. M/S Rajasthan Cricekt Association, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1356/JPR/2018[2011-12]Status: DisposedITAT Jaipur09 Dec 2019AY 2011-12
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…the assessees and not that of the BCCI. The nature of the activities of the assessee cannot take its colour from the nature of the activities of the donor.” 19. Further, it was submitted that the decision in the case of Tamil Naidu Cricket Association [2014] 360 ITR 633 (Mad) also supports the case of the assessee where the Hon’ble Madras High Court held as under: “56. The assessee is a member of Board of Control for Cricket in India (BCCI), which in turn is a member of ICC(International Cricket Council). BCCI allots test matches with visiting foreign team and one day international matches to various member cri…

Income Tax Officer (Exemption), Ward-1, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1355/JPR/2018[2010-11]Status: DisposedITAT Jaipur09 Dec 2019AY 2010-11
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…the assessees and not that of the BCCI. The nature of the activities of the assessee cannot take its colour from the nature of the activities of the donor.” 19. Further, it was submitted that the decision in the case of Tamil Naidu Cricket Association [2014] 360 ITR 633 (Mad) also supports the case of the assessee where the Hon’ble Madras High Court held as under: “56. The assessee is a member of Board of Control for Cricket in India (BCCI), which in turn is a member of ICC(International Cricket Council). BCCI allots test matches with visiting foreign team and one day international matches to various member cri…

ACIT, New Delhi vs. Delhi & Delhi Circket Association, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 189/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Jul 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 11Section 12ASection 13(8)Section 2Section 2(15)Section 25Section 40A(3)

…note of all these objections raised by the revenue as well as the submissions made by the assessee and after relying upon the decision of Hon'ble Madras High Court in the case of Tamil Nadu Cricket Association vs. DIT 6 ITA No.189/Del./2017 (E) reported in 360 ITR 633 and the decision of Hon'ble Delhi High Court in the case of GS 1 vs. DIT (supra), the Tribunal held that assessee's activities revolves around cricket only which falls within the ambit of 'charitable purpose'; and none of its activities fall in the nature of trade, commerce or business. The relevant observation and finding of the Tribunal in this…

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. CIT -Cen (I), Mumbai

In the result, the appeal is allowed, as above

ITA 2827/MUM/2014[]Status: DisposedITAT Mumbai12 Jun 2019

Bench: Shri G S Pannu, Vice- & Shri Sandeep Gosainassessment Year : - Lilavati Kirtilal Mehta Medical Trust, Cit (Central)-I, A-79I, Bandra Reclamation, Mumbai Vs. Bandra (W), Mumbai 400 050. Pan Aaatl1398Q (Appellant) (Respondent)

For Appellant: S/Shri F V Irani, Vijay Mehta & Dinesh KanabarFor Respondent: Shri Anadi Varma
Section 11Section 11(5)Section 12ASection 13Section 13(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri G S Pannu, Vice-President & Shri Sandeep Gosain, Judicial Member Assessment Year : - Lilavati Kirtilal Mehta Medical Trust, CIT (Central)-I, A-79I, Bandra Reclamation, Mumbai Vs. Bandra (W), Mumbai 400 050. PAN AAATL1398Q (Appellant) (Respondent) Appellant By : S/Shri F V Irani, Vijay Mehta & Dinesh Kanabar Respondent By : Shri Anadi Varma Date of Hearing :20.03.2019 Date of Pronouncement : 12.06.2019 O R D E R Per G S Pannu, Vice-President The instant appeal is directed against the order of the CIT Central-I (in short Commissioner…

Tamil Nadu Cricket Association v. Director of Income Tax (Exemptions) (360 ITR 633) — Cited in 40 Judgments | BharatTax