THE ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTION), EXEMPTION CIRCLE,, VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA
In the result, appeal of the revenue is dismissed
ITA 50/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2016-17
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.50/Viz/2020 (ननधधारण वर्ा/Assessment Year:2016-2017) Asst.Commissioner Of Income Tax Vs. M/S Andhra Cricket (Exemptions) Association Exemptions Circle D.No.60-8-8, 5Th Lane Vijayawada Siddartha Nagar Vijayawada [Pan : Aaatt2377D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.A.Rahim, I.T.P सुनवधई की तधरीख / Date Of Hearing : 25.09.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.11.2020
For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.A.Rahim, I.T.P
Section 10Section 11Section 12ASection 143(3)Section 194CSection 2(15)
22. Further it is noticed that the Hon’ble ITAT, Visakhapatnam once again held in the assessee’s own case for A.Ys 2013-14 to 2015-16 in ITA Nos. 279, 280 &
368/Viz/2018 vide order dated 18.01.2019 that the dominant object of the assessee is to develop the game of cricket and conducting of International matches on behalf of BCCI