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
12A and 13, of the Income- tax Act, 1961 - Charitable or religious trust -Registration procedure
/Cancellation of registration) - Assessee, a cricket association, applied for grant of registration under section 12AA - Commissioner after satisfying!
himself about genuineness of objects of assessee granted registration to it under section 12AA on 28-3-2003 Later on 19-7-2011 Commissioner examined income