BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD
In the result, appeal filed by the Assessee is allowed
ITA 1435/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad10 Jul 2019AY 2013-14
Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)
For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri O.P. Sharma, CIT/ D.R
Section 11Section 11(2)Section 2(15)Section 2(24)(xviii)Section 234BSection 271Section 28
penalty proceedings u/s 271(l)(c).
2. Facts of the case are as emanates from the assessment order:
3. The Baroda Cricket Association is registered trust vide Registration No.
F/881/Baroda dated 04.11,1996 with Asstt. Charity Commissioner, Baroda.
The assessee trust is registered u/s.!2AA of the I.T. Act vide order
EXEMPTION/I 10-23-13/2000-01 dated