Delhi High Court - Orders
Commissioner Of Income Tax ... vs Delhi And District Cricket Association on 23 September, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~144 & 149 & 150
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 407/2025
COMMISSIONER OF INCOME TAX (EXEMPTIONS)
DELHI .....Appellant
Through: Mr. Abhishek Maratha, SSC with Mr.
Apoorv Agarwal, Mr. Parth Samwal,
JSCs and Ms. Nupur Sharma, Mr.
Gaurav Singh, Mr. Bhanukaran Singh
Jodha, Ms. Muskaan Goel, Mr.
Himanshu Gaur and Mr. Nischay
Purohit, Advs. (9810819178).
versus
DELHI AND DISTRICT CRICKET ASSOCIATION .....Respondent
Through: None.
~149
+ ITA 501/2023
COMMISSIONER OF INCOME TAX (EXEMPTIONS)
DELHI .....Appellant
Through: Mr. Abhishek Maratha, SSC with Mr.
Apoorv Agarwal, Mr. Parth Samwal,
JSCs and Ms. Nupur Sharma, Mr.
Gaurav Singh, Mr. Bhanukaran Singh
Jodha, Ms. Muskaan Goel, Mr.
Himanshu Gaur and Mr. Nischay
Purohit, Advs.
versus
ALL INDIA FOOTBALL FEDERATION .....Respondent
Through: Mr. Hitesh Sachar, Ms. Anju Jain, Ms.
Deeksha Kingrani & Mr. Dev Inder
Singh, Advs.
~150
+ ITA 476/2024
COMMISSIONER OF INCOME TAX (EXEMPTIONS)
DELHI .....Appellant
Through: Mr. Abhishek Maratha, SSC with Mr.
ITA 407/2025 & connected matters Page 1 of 4
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 25/09/2025 at 22:01:48
Apoorv Agarwal, Mr. Parth Samwal,
JSCs and Ms. Nupur Sharma, Mr.
Gaurav Singh, Mr. Bhanukaran Singh
Jodha, Ms. Muskaan Goel, Mr.
Himanshu Gaur and Mr. Nischay
Purohit, Advs.
versus
INDIA INTERNATIONAL CENTRE .....Respondent
Through: Mr. Amol Sinha & Mr. Ankit Kumar,
Advs.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 23.09.2025
1. This hearing has been done through hybrid mode. CM APPL. 57398/2025 & CM APPL. 57399/2025 in ITA 407/2025
2. These are applications filed by the Appellant under Section 151 of the Code of Civil Procedure, 1908, seeking condonation of delay of 120 days in filing, and 612 days in re-filing the appeal, respectively.
3. For the reasons stated therein, the applications are allowed, and the delay in filing and re-filing the appeal stands condoned.
4. The applications are disposed of.
ITA 407/2025, ITA 501/2023 & ITA 476/2024
5. These matters have been received on transfer upon being released by the Roster Bench.
6. Mr. Maratha, ld. Counsel for the Appellant submits that he has no objection if this Bench hears these cases.
7. The present appeals have been filed by the Income Tax Department under Section 260A of the Income Tax Act, 1961 (hereinafter, 'the Act') ITA 407/2025 & connected matters Page 2 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/09/2025 at 22:01:48 challenging the orders dated 9th June 2023, 18th August 2021, 9th June 2023 and 22nd August 2023 passed by the Income Tax Appellate Tribunal.
8. The details of the appeals and bodies involved are as under:
Appeal No. Name of the Nature of the Impugned order Respondent/ Body Respondent/ dated involved Body involved ITA 501/2023 All India Football Involved in 18th August 2021 Federation Football related sporting activities.
ITA 476/2024 India International Involved in 22nd August 2023
Centre social, cultural,
and other
activities.
ITA 407/2025 Delhi and District Involved in 9th June 2023
Cricket cricket related
Association sporting
activities.
9. The question that has arisen in these cases is the interpretation of Section 2(15) of the Act read with Section 12AA of the Act, as to whether the aforesaid bodies would be entitled to exemption on the ground of being run for charitable purposes or whether they would be considered as general public utilities.
10. Ld. Counsel for the Income Tax Department relies upon the decision for the Supreme Court in Civil Appeal No. 21762/2017 titled Assistant Commissioner of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority, wherein the Supreme Court has observed as under:
"F. Sports associations So far as the state cricket associations are concerned (Saurashtra, Gujarat, Rajasthan, Baroda, and Rajkot), this Court is of the opinion that the matter requires ITA 407/2025 & connected matters Page 3 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/09/2025 at 22:01:48 further scrutiny, in light of the discussion in paragraphs 228-238 of the judgment. Accordingly, a direction is issued that the AO shall adjudicate the matter afresh after issuing notice to the concerned assessees and examining the relevant material indicated in the previous paragraphs of this judgment. Furthermore, if any consequential order needs to be issued, the same shall be done and resulting actions, including assessment orders shall be passed in accordance with the law under relevant provisions of the IT Act."
11. In the said judgment, the Supreme Court was considering amongst others, various bodies including sports associations and their entitlement for the exemption, under Section 2(15) of the Act.
12. In the case of India International Centre and Delhi & District Cricket Association, there are two other appeals which are already pending before this Court being ITA 476/24 and ITA 449/15.
13. Accordingly, issue notice in ITA 407/2025.
14. List ITA 407/2025 before the Joint Registrar on 11th November 2025.
15. List all the connected appeals together for hearing on 8th December 2025.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
SEPTEMBER 23, 2025 kk/sm ITA 407/2025 & connected matters Page 4 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/09/2025 at 22:01:48