KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX
ITA/39/2012HC Kerala07 Dec 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX
8. Sri PKR Menon, replying to the argument, contends
that the registration of the assessee as a charitable entity is
effective from 1.4.2007 is not a conclusive circumstance for
ITA 37/12 ITA 38/12
ITA 39/12, ITA 40/12
and ITA 42/12 13
considering the entitlement in all fours. Though the revenue
does not have an objection to setting aside the orders
