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 366,339 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)

M/S. Gujarat Cricket Association, Ahmedabad vs. The Deputy Commissioner of Income Tax Exeptions, Circle-1, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 408/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2841/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2014-15
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2840/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2013-14
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2839/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3304/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

Gujarat Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…ecisions of the coordinate benches, as also from certain non-jurisdictional High Courts as well. Learned counsel refers to the judgment of Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) [2014] 360 ITR 633 (Mad), decision of ITAT Chennai Bench ‘A’ in the case of Tamil Nadu Cricket Association vs. Dy. Director of Income Tax (Exemptions) [2015] 42 ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2…

ACIT (Exemption), New Delhi vs. Delhi & District Circket Association, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 361/DEL/2016[2010-11]Status: DisposedITAT Delhi19 Sept 2018AY 2010-11

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)

For Appellant: Ms. Renu Sahgal, AdvFor Respondent: Shri Raghunath, Sr.DR
Section 11Section 11(1)Section 12ASection 2(15)

…this Tribunal has taken note of all these objections raised by the revenue as well as 6 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(E) reported in 360 ITR 633 and the decision of Hon’ble Delhi High Court in the case of GSI vs. DIT (supra), the Tribunal held that assessee’s activities revolves around cricket only which falls within the ambit of ‘charitable purpose’; and note of its activities fall in the nature of trade, commerce or business. The relevant observation and finding of the Tribunal in this…

A, C.I.T. (Exemption), Nagpur vs. M/S Vidarbha Cricket Association, Nagpur

In the result, all the appeals of the Revenue are dismissed

ITA 500/NAG/2016[2009-10]Status: DisposedITAT Nagpur01 Mar 2018AY 2009-10

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

For Appellant: Shri Gitesh Kumar, Senior DRFor Respondent: Shri K.P. Dewani, Advocate
Section 11Section 12ASection 2(15)

…in paragraph 6.6, which we have already reproduced above. Further, we also find that this issue has been considered by Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association Vs. 14 ITA-500 to 504/Nag/2016 DIT(Exemptions) and Others – (2014) 360 ITR 633 (Mad), wherein Hon’ble High Court has considered the proviso to Section 2(15) of the Act taking into consideration the object of the institution which fits into the definition of charitable purpose defined under Section 2(15) of the Act and subsequent substitution of the Section itself with effect from 1st April, 2009. Hon’ble High Court has gone…

M/S. Orissa Cricket Association, Cuttack vs. ACIT, Circle-2(1), Cuttack

In the result, ITA No.335/CTK/2017 is allowed and ITA

ITA 210/CTK/2016[2011-12]Status: DisposedITAT Cuttack26 Dec 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

For Appellant: Shri S.K.Tulsiyan & D.Das, ARFor Respondent: Shri Saad Kidwai, CITDR
Section 120Section 12ASection 254(2)

…vestors or organisers. In support of its contention the appellant would like to place reliance on the decision of the Hon'ble Madras High Court in the case of Tamil Nadu Cricket Association vs. Director of Income Tax (Exemptions) and Others reported in [2014] 360 ITR 633 (Mad) wherein the facts were as follows: "6. After Considering the genuineness of these objects, as early as 2003, the assessee was granted registration as a Trust under Section 12AA of the Income Tax Act, 1961 (hereinafter called as the "Act''). However, on 19.07.2011. a notice was issued by the Director of Income Tax (Exemptions) under Section…

Govardhan Foundation, Kolkata vs. CIT(Exemption), Kolkata

In the result, the appeal of the assessee is allowed

ITA 767/KOL/2017[2012-13]Status: DisposedITAT Kolkata29 Nov 2017AY 2012-13
For Appellant: Shri D.S. Damle, FCAFor Respondent: Shri Anand R. Baiwar, CIT - DR
Section 11Section 11(1)(a)Section 11(1)(c)Section 12ASection 13(1)Section 3

…ed on record trust deed dt:17-08-1995 and magazines MIS for years 2012, 2013, 2014 and 2015. The ld. AR placed reliance on the decision of Hon’ble High Court of Madras in the case of M/s Tamil Nadu Cricket Association Vs. DCIT(Exemptions) & others reported in 360 ITR 633 (Mad) and argued that the Respondent has no power to cancel the registration. The Respondent has empowered only to examine whether the assessee conducting its activities for charitable purposes in accordance with the objects or the activities of the assessee were genuine or not. The ld. AR submits that the Respondent is wrong and his jurisdiction…

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

…Dahisar Sports Foundation vs. ITO (E) 7. For the applicability of proviso to section 2(15) vis-a-vis a Sports Association, the learned counsel of the assessee placed reliance upon the following case laws: 1. Tamil Nadu Cricket Association vs. DIT (E) [2014] 360 ITR 633 (Mad HC) 2. LD. CIT(A) vs. Delhi Golf Club Ltd. (ITA No.1757 of 2010, order dated 30.03.2011) 3. ITO (E) v/s. Chembur Gykhana [2017] 164 ITD 279 (Mum-Trib) 4. Bombay Presidency Golf Club Ltd. vs. DIT(E) [2012] 149 TTJ 471 (Mum) 5. Delhi & District Cricket Association v. DIT(E) [2015] 38 ITR (T) 326 (Del-Trib) 6. Tamil Nadu Cricket Association vs.…

M/S. Madhya Pradesh Cricket Association, Indore vs. The DCIT 1(1), Indore

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

…ontentions the Ld. AR has placed reliance on the ratio of the following orders/judgments: 1. CIT vs. Gujarat Maritime Board (2007) 295ITR 561 (SC) 2. RadhasoamiSatsang vs. CIT (1992) 193ITR 321 (SC) 3. Tamil Nadu Cricket Association vs. DIT(Exemptions) (2014) 360 ITR 633 (Mad.HC) 4. Delhi &District Cricket Asssociation vs. DIT (2015) 38 ITR 326 (Irib-Delhi) 5. Hyderabad Cricket Association vs. CIT (2016) 48 CCH 0119 (Trib-Hyd) 6. Director of Income Tax (Exemptions) vs. All India Football Federation (2015) 43ITR 0656 (Irib-Delhi) 7. India Trade Promotion Organization vs. Director of Income Tax (Exemptions) &Others…

Mumbai Railway Vikas Corpn Ltd, Mumbai vs. DIT (E), Mumbai

Appeals are allowed, as above

ITA 1057/MUM/2014[2013-14]Status: DisposedITAT Mumbai03 Aug 2016AY 2013-14

Bench: Shri G.S.Pannu & Shri Ram Lal Negiita No.2626/Mum/2014 Mumbai Railway Vikas Corpn. Ltd. 2Nd Floor, Churchgate Station Bldg., Churchgate, Mumbai -51 Pan:Aaccm1284 B ...... Appellant Vs. The Dit(E), R.No.616, 6Th Floor, Piramal Chambers, Lalbaug, Mumbai 400 012. .... Respondent Appellant By : Shri Vipul Joshi Respondent By : S/Shri E. Sankaran/ Shiddaramappa Koppaattanvar Date Of Hearing : 03/06/2016 Date Of Pronouncement : 03/08/2016

For Appellant: Shri Vipul JoshiFor Respondent: S/Shri E. Sankaran/
Section 12ASection 154Section 2(15)

…t to the Assessing Officer and the same is not relevant for the purposes of applying section 12AA(3) of the Act. To the similar effect is the subsequent judgment of the Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association .v. DDIT(E) (2014) 360 ITR 633 (Mad.). In the said judgment also, the Hon’ble High Court re-affirmed the proposition that the cancellation of registration is permissible only under circumstances contained in section 12AA(3) of the Act. Similarly, in the case of CIT vs. Ved Niketan Dham, Public Charitable Trust, 219 Taxman 115(P&H), the Hon’ble High Court set-aside the cancell…

Lotus Charitable Trust, Kolkata vs. DIT(Exemptions), Kolkata

In the result, the appeal of the assessee is allowed

ITA 398/KOL/2012[2009-2010]Status: DisposedITAT Kolkata08 Jun 2016AY 2009-2010

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT, DR
Section 11Section 12ASection 143(3)Section 2(15)Section 80G

…proviso to section 2(15) of the Act itself would become redundant and unworkable. In this regard, the reliance placed by the Learned AR on the decision of the Hon’ble Madras High Court in the case of Tamil Nadu Cricket Association vs DIT(E) reported in (2014) 360 ITR 633 (Mad) is directly on the point and is favourable to the assessee, wherein it was held that :- “32. Thus, in contrast to section 12AA(1)(b) of the Income-tax Act, 1961, where the grant of registration requires satisfaction about the objects of the trust as well as the genuineness of the activities, for the cancellation of the registration under…

Indian Education Society, Hisar vs. CIT, Hisar

The appeal is allowed

ITA 941/DEL/2013[]Status: DisposedITAT Delhi26 Apr 2016

Bench: Shri I.C. Sudhir & Shri O.P. Kant Assessment Year: -- Indian Education Society, Vs. Cit 705- Yadav Colony, Aayakar Bhawan, Hisar (Hr.) Hisar (Hr.) (Pan: Aaati3921J) (Appellant) (Respondent) Assessee By: S/Shri Dinesh Gupta, Ca & Raja Kumar, Adv. Department By: Shri A.K. Saroha, Cit(Dr) Date Of Hearing : 28 .01.2016 Date Of Pronouncement: 26 :04.2016 Order Per I.C. Sudhir:The Appellant – Indian Education Society (The Society For Short) Has Preferred This Appeal Against The Cancellation Of Registration Under Section 12Aa Of The Income-Tax Act, 1961 By The Learned Cit On The Following Four Grounds: 1. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Holding That The Assessee Society Did Not Exist For Educational Purposes, Without Assigning Any Cogent Reasoning For This Conclusion; 2. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Ordering Cancellation Of The Assessee’S Registration Under Section 12-Aa Of The Income-Tax Act;

For Appellant: S/Shri Dinesh Gupta, CA & RajaFor Respondent: Shri A.K. Saroha, CIT(DR)
Section 12Section 12ASection 133A

…e genuineness of the pursuit of the avowed objects there is nothing else falling to the fold of the Commissioner for scrutiny or comments in an issue like this. He placed reliance on the decisions in the case of Tamil Nadu Cricket Association vs. DI(E) (2014) 360 ITR 633 (Mad); CIT vs. Baba Kartar Singh Dukki Educational Trust (2014) 221 Taxman 493 (P & H); CIT vs. Jankiji Education Society (2013) 219 Taxman 69 (P&H). 4.9 The Learned AR contended that registration granted under section 12AA of the Act cannot be cancelled for any collateral or oblique reasons. It is only when the registered objectives are not pur…

DDIT (E), Delhi vs. M/S. All India Football Federation, New Delhi

ITA 6352/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Sept 2015AY 2009-10

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

Section 11Section 2(15)

…Delhi Tribunal in the case of Delhi and District Cricket Association Vs. DIT(E), reported in 38 ITR(Trib.) 326(ITAT Del) is under; “Thus respectfully following the decision of the hon'ble Madras High Court in the case of Tamil Nadu Cricket Association [2014] 360 ITR 633 (Mad), we have to hold that the amounts received by the assessee from (a) ground booking charges, (b) health club charges, (c) income from corporate boxes, (d) lawn booking income, (e) sponsorship money and sale of tickets, advertisement, souvenirs and other such receipts do not result in the assessee being held as undertaking activities in the n…