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2019 (5) TMI 1155 - AT - Income TaxExemption u/s 11 - Registration u/s.12AA denied - work of the assessee society is to promote Cricket - according to the Revenue, the assessee is engaged in activities of business, trade and commerce or is rendering services in relation to such business, trade or commerce and therefore, registration u/s.12AA of the Act was denied to the assessee - HELD THAT:- As decided in assessee's own case [2019 (5) TMI 1134 - ITAT RAIPUR] the assessee is receiving money from BCCI as subsidy for providing services in the IPL matches, for conducting Cricket matches for hiring ground only to promote the Cricket and encouraging new talent in the field of Cricket and objects of all the other Cricket associations of any other state are similar in nature. Therefore, the assessee has not provided any services to any trade, commerce or industry as defined in the proviso to section 2(15) of the Act. In the case of the assessee, since it is for promotion of Cricket, it may not be benefiting the entire mankind but those being benefited are definitely identifiable and they are sections of public. The work of the assessee society is to promote Cricket so as to bring forth new talents and provide opportunity to the people for representing the State as well as the Country. Therefore, the object of the assessee is for charitable purpose and nothing else - Decided in favour of assessee.
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