https://www.taxtmi.com/caselaws?id=757889 The ITAT Ahmedabad set aside lower authorities' orders denying exemption u/s.11 to a cricket association registered u/s.12AA. The AO had denied exemption arguing the assessee's activities including IPL matches, ticket sales, and TV rights constituted commercial ventures rather than charitable activities. Following the SC judgment in AUDA case, the ITAT directed the AO to adjudicate afresh after proper examination of relevant material and providing adequate hearing opportunity to the assessee regarding state cricket associations' charitable status. en-us Tue, 30 Jul 2024 00:00:00 +0530 Tue, 03 Sep 2024 15:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757889 The ITAT Ahmedabad set aside lower authorities' orders denying exemption u/s.11 to a cricket association registered u/s.12AA. The AO had denied exemption arguing the assessee's activities including IPL matches, ticket sales, and TV rights constituted commercial ventures rather than charitable activities. Following the SC judgment in AUDA case, the ITAT directed the AO to adjudicate afresh after proper examination of relevant material and providing adequate hearing opportunity to the assessee regarding state cricket associations' charitable status. Case-Laws Income Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757889