ACIT (EXEMPTION), CIRCLE-2, AHMEDABAD vs. THE SURAT DISTRICT CRICKET ASSOCIATION, SURAT
In the result, the grounds of appeal raised by the revenue are dismissed
ITA 165/SRT/2020[2009-10]Status: DisposedITAT Surat09 May 2022AY 2009-10
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Asst. Commissioner Of The Surat District Cricket Income-Tax (Exemptions), Association, Lalbhai Vs Circle-2, 6Th Floor, Room Contractor Stadium, Surat No.607, Aayakar Bhavan Dumas Road, Vesu, (Vejalpur), Prahlad Nagar Surat-395007 Road, Nr. Sachin Tower, Pan : Aaatt 6114 A Satellite,Ahmedabad-380 015 Appellant / Revenue Respondent / Assessee
Section 11Section 11(1)(d)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)Section 254(1)
148 of the Act.
The Assessing Officer after serving notice under section 143(2) proceeded for re-assessment and issued various questionnaires.
In response to questionnaire issued by Assessing Officer, assessee filed its reply and contended that assessee is a trust and its main object is to encourage the sports and various games
3
The Surat Dist. Cricket Association specially