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Documents citing Tamil Nadu Tennis Association, Chennai vs Dcit(E), Chennai on 18 January, 2018

Mumbai Port Trust, Mumbai vs Dit (E), Mumbai on 23 February, 2018

6. The Hon'ble Madras High Court in case of Tamil Nadu Cricket Association vs. DIT(E) (supra) held that where Commissioner after satisfying himself about genuineness of objects of assessee, a cricket association, granted registration to it under section 12AA on 28-3-2003 and later on 19-7-2011 he having noticed that assessee was receiving income from holding of cricket matches cancelled registration, since objects remained as they were in year 2003, cancellation of registration was not justified.
Income Tax Appellate Tribunal - Mumbai Cites 21 - Cited by 1 - Full Document

Maharashtra Cricket Association, Pune vs Cit-1, Pune on 28 September, 2018

38. Coming to the issue raised before us, we hold that in the first instance, where the Assessing Officer had made enquiries during the course of assessment proceedings and had decided the issue of non-taxability of subsidy/TV subsidy from BCCI as non-taxable in the hands of assessee and 26 ITA No.1177/PUN/2013 Maharashtra Cricket Association where similar receipts have been held to be not taxable in the hands of assessee for preceding years also, then such an order passed by the Assessing Officer cannot be held to be erroneous and prejudicial to the interest of Revenue. Further, we also hold that in view of the ratio laid down by the Hon'ble High Court of Madras in Tamil Nadu Cricket Association Vs. DIT(E) (Madras) (supra), the nature of receipt is such that it is intrinsically linked to the charitable activities of assessee carried on by the assessee and hence, the same cannot be held to be taxable in the hands of assessee. Accordingly, we reverse the order of Commissioner both on preliminary issue and also on merits.
Income Tax Appellate Tribunal - Pune Cites 27 - Cited by 9 - Full Document

Acit (Exemption), New Delhi vs Delhi & District Circket Association, ... on 19 September, 2018

In this case the facts demonstrate that despite the receipt of amount from sponsorship and subsidy from BCCI, there was deficit, which was met by the assessee. Thus this adjustment resulted in subsidizing the cost of the assessee and hence there is no profit motto. This cannot be termed as business activity. Similar is the view of the Hon'ble Madras High Court in the case of Tamil Nadu Cricket Association (supra).
Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 1 - Full Document
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