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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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        Income Tax

        2021 (1) TMI 1348 - AT - Income Tax

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        Taxability of BCCI one-time reward to former cricketers excluded under section 56 due to trust registration A one-time reward paid by BCCI to former cricketers was treated as a benefit linked to their past services, but it was found to fall within the second ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Taxability of BCCI one-time reward to former cricketers excluded under section 56 due to trust registration

                            A one-time reward paid by BCCI to former cricketers was treated as a benefit linked to their past services, but it was found to fall within the second proviso to section 56(2)(vii) because BCCI was a trust registered under section 12AA. On that basis, the receipt was excluded from taxation under section 56(2)(vii), and the addition made in respect of the payment was not sustainable and was directed to be deleted.


                            Issues: Whether the one-time reward received from BCCI was taxable under section 56(2)(vii) of the Income-tax Act, 1961, or was excluded by the second proviso as a receipt from a trust registered under section 12AA.

                            Analysis: The receipt was found to be a one-time benefit payment made by BCCI to former cricketers in recognition of their services. The Tribunal accepted that BCCI was a registered trust under section 12AA and treated the statutory exclusion in the second proviso to section 56(2)(vii) as applicable to such receipt.

                            Conclusion: The addition made under section 56(2)(vii) was not sustainable and was directed to be deleted.

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