TMI Blog2019 (5) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ITA No. 353/RPR/2016 - - - Dated:- 16-5-2019 - Shri Partha Sarathi Chaudhury, Judicial Member And Dr. Mitha Lal Meena, Accountant Member For the Assessee : Shri Praveen Jain, CA For the Revenue : Shri P.K. Mishra, CIT-DR ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the Ld. CIT(Exemption) dated 30.05.2014 as per the grounds of appeal on record. 2. At the outset, we notice that the present appeal is time barred by 878 days. The assessee has filed an affidavit along with condonation of delay petition. We have gone through the condonation petition as well as the affidavit and have found that reasons specified therein are justified and that the delay cannot be attributed to the deliberate conduct of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration u/s.12AA of the Act may be accepted. 6. Per contra, the Ld. DR has placed reliance on the order of the Ld. Commissioner of Income Tax (Exemption). 7. We have perused the case records and heard the rival contentions and considered the various judicial pronouncements placed on record. We find that in assessee s own case in ITA No.265/RPR/2017, we have observed in detail the merits of the assessee s case on similar issue wherein we have held as under: 7. We have perused the case records and heard the rival contentions. We have also analyzed the facts and circumstances in this case. The assessee society has made an application before the Ld. CIT(Exemption) u/s.12AA of the Act for granting registration. It is settled view as held by the various Co-ordinate Bench of the Tribunal as well as Hon ble High Court that at the time of granting registration, the matter to be looked into are the objects of the applicant and whether past activities are concerned with such objects. If these are according to the provisions of law, then registration can be granted. However, if at the assessment stage, it is noticed that funds are not utilize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and without the assessee before us deviating from their objects or venturing into trade, commerce or business, cannot require the activities to be treated as commercial activities. When a cricket stadium is to be built, it has to accommodate a very large number of persons but the size of the stadium would not mean that the activity is for anything other than promotion of cricket. When the scale of operations are larger, even the surplus or deficit could be large, but then the scale of operations may be a scale on which commercial activities could be carried out but that fact cannot convert an object of general public utility into a commercial activity. We have carefully analysed the objects of the assessee, and we do not find any objects, other than object of cricket, being pursued by these cricket associations. The objects of these cricket associations clearly demonstrate that these cricket associations exist and operate purely for the purpose of promoting cricket. Therefore, in our considered view the proviso to Section 2(15) cannot be invoked in the case of the assessee. 9. We find that in the case of DCIT Vs. Tamil Nadu Cricket Association (supra.) before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 266 ITR 561 wherein it was held that when objects of two institutions are similar then it is not open to the Income Tax Department to apply different parameters to different trusts carrying similar objects and similar purposes seeking grant of exemption u/s.80G of the Act. We have already analyzed the objects of the trust vis-a-vis other Associations of various other State under BCCI supervision for promoting Cricket. We have also examined that the objects of the other State s Associations are similar to that of the assessee and when those Associations are enjoying the benefit of 12A and exemption u/s.80G of the Act then the assessee on the similar parameters and objects is entitled for registration u/s.12AA of the Act and exemption u/s.80G of the Act. Moreover, the facts demonstrate that this is not a Private Trust for the benefit of a single family but a society in which any person of general public of any caste, community or creed can become the member of the assessee society without any restriction. The assessee society runs through its members. The society performs all the function only through its members. The members of the society are fully dedicated to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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