Otters Club, Mumbai vs Ddit (E)-Ii(1), Mumbai on 7 August, 2019
);
vi) Calcutta Cricket & Football Club v/s ITO, [2017] 88
taxmann.com 384 (Kol.) (Trib.
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M/S. Calcutta Cricket & Football Club, ... vs Ito, Exemption, Ward 1(1). Kolkata, ... on 12 December, 2018
M/S. Bharti Cellular Ltd., New Delhi vs Dcit, New Delhi on 12 April, 2021
M/s Bharti Cellular Ltd. vs. DCIT
5.7 The Hon'ble Calcutta High Court in the case of
Calcutta Club Ltd. vs. Income Tax Officer, in W.P. No.719 of 2014,
vide order dated 14.02.2020, after duly considering the judgment of
the Hon'ble Apex Court in A.L.A. Firm vs. CIT (supra), ITO vs.
Saradbhai M. Lakhani [2002], 242 ITR 01 (SC) and Maharaj Kumar
Kamal Singh vs. CIT [1959] 35 ITR 01 (SC) concluded that when
there was not even a whisper in the reasons that there was any
omission or failure on the part of the assessee in disclosing fully
and truly material facts for assessment, subsequent decision of the
Hon'ble Apex Court reversing the legal position prevailing at the
time of assessment cannot be called an omission or failure on the
part of the assessee in disclosing fully and truly the material facts
necessary for relevant assessment. The Hon'ble Calcutta High Court
went on to quash the notice issued u/s 148 of the Act and the
proceedings u/s 147 of the Act.
The M.P.C. Gymkhana,, Baroda vs The Income Tax Officer, Ward-5(1),, ... on 26 April, 2019
5. Ground No. 1 is against confirming addition of Rs. 24,82,968/-
being surplus as per income and expenditure account by denying
exemption u/s. 11 of the Act. Ld. Counsel for the assessee submitted that
the authorities below were not justified in making addition and
confirming the same. Ld. Counsel submitted that the basis of
withdrawing the exemption is contrary to the binding precedents. Ld.
Counsel placed reliance on the decision of the Kolkata Bench of the
Tribunal rendered in the case of Calcutta Cricket & Football Club vs.
Income-tax Officer, Exemption-I, Kolkata (2017) 88 taxmann.com 384
(Kolkata - Trib.). Ld. Counsel for the assessee further submitted that the
authorities below grossly erred in construing sec. 2(15) of the Act. The
assessee had been providing coaching to the members in respect of the
games which essentially an educational and charitable. He, therefore,
submitted that under the facts of present case the learned authorities
ought to have allowed the claim of the assessee.
Ito (E) - 2(4), Mumbai vs The Andheri Recreation Club , Mumbai on 24 May, 2022
6. Since the issue is exactly similar and facts are also identical,
respectfully following the above decision in assessee's own case for the
A.Y. 2011-12 and 2012-13, we dismiss the appeals filed by the revenue
for the both the assessment years under consideration i.e. A.Y. 2016-17
and A.Y. 2017-18. We order accordingly.
Ito Ward-7(1), Kolkata, Aayakar ... vs Shreepati Capital And Finance Private ... on 25 March, 2025
passed by Kolkata High Court in Calcutta Club Ltd. vs. ITO, reported in 2020 (2) TMI
737 (Cal-HC). We have gone through the cited decision by the AR and find that Hon'ble
High Court has held thus:
1