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)
12A(a) of Income tax Act granted vide certificate No.
SRT/CIT/SIB/110-529-S/87 dated 11.09.1987. The assessee filed its return of income for the assessment year 2009-10 on 23.06.2009 declaring nil income. The return of assessee was processed and accepted under section 143(1) of the Act.
Subsequently, case of assessee was re-opened under section 147
by the Assessing Officer