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2019 (6) TMI 1424 - ITAT AHMEDABADExemption u/s 11 to the appellant cricket associations - whether it is hit by the proviso to Section 2(15)? - charitable activity or not HELD THAT:- As decided in GUJARAT CRICKET ASSOCIATION, BARODA CRICKET ASSOCIATION AND SAURASHTRA CRICKET ASSOCIATION [2019 (1) TMI 1522 - ITAT AHMEDABAD] So far as the cricket associations are concerned, the allegations of the revenue authorities have no bearing on the denial of the status of ‘charitable activities’ in the hands of the cricket associations before us- particularly as learned Commissioner has not been able to point out a single object of the assessee cricket associations which is in the nature of trade, commerce or business, and, as it is not even in dispute that the objects being pursued by the assessee cricket associations are “objects of general public utility” under section 2(15). All the objects of the assessee cricket associations, as reproduced earlier in this order, unambiguously seek to promote the cricket, and this object, as has been all along accepted by the CBDT itself, an object of general public utility. Cricket is indeed an immensely popular game in this part of the world, and anything to do with cricket results in mass involvement of public at large. Conclusions - we are of the considered view that the authorities below were in error in invoking the proviso to Section 2(15) and thus in declining the benefit of Section 11 and 12 to the appellant cricket associations. To this extent, plea of the appellants must be upheld - Decided in favour of assessee
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