MAHARASHTRA CRICKET ASSOCIATION,PUNE vs. ACIT(E), PUNE
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 1387/PUN/2024[2011-12]Status: DisposedITAT Pune11 Apr 2025AY 2011-12
Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.
For Appellant: Shri C.H. Naniwadekar &For Respondent: Shri Amol Khairnar
Section 11Section 2(15)
section 11 to 13. The AO rightly considered the assessee as not carrying out any charitable activity. The assessee trust was promoting the game of cricket in every corner of the state which involved huge money making aim and it is running purely on commercial terms and earning systematic profits year after year.
The AO denied assessee's claim