TaxTMI 
TaxTMI 
2024 (8) TMI 881
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....of Rs. 30 lacs received as award from BCCI (Board of Cricket Control of India) which otherwise was exempted u/s 10(17A) of the Act with clarification vide circular no. 2/2014 issued by CBDT, was filed as taxable income as income from other sources. The Ld. AO rejected the claim / prayer of assessee vide order dated 31.10.2017 by stating that it is not a mistake apparent from record within the scope of Section 154 of the Act and since assessee has himself shown the receipt from the BCCI as taxable in his ITR, so, such a mistake cannot be rectified u/s 154 of the Act. Thereafter, assessee filed appeal before CIT(A) which was too dismissed by stating that such a request is beyond the scope and ambit of Section 154 of the Act and observed that assessee has failed to give a justification regarding mistake apparent from record and it is a debatable issue as assessee has first shown it as a taxable income and then sought exemption. Aggrieved from the order passed by the CIT(A) as above, the assessee preferred an appeal ITA No. 2685/Del/2018 before this Tribunal which was partly allowed vide order dated 23.10.2018. Relevant extract of above order reproduced as below: "5. After hea....
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....e further submitted that he filed his return of income for A.Y. 2013-14 including this sum of Rs. 30 lacs as part of taxable income. Actually this sum is exempted u/s 10(17A) of the Act and after discovering his mistake, he filed an application for this purpose but same was turned down by the concerned ITO and as well as CIT(A). He further submitted that after matter being remitted back by ITAT, the Ld. AO without giving proper opportunity to the assessee decided the matter against the assessee / appellant. 6. Per contra, the Ld. Sr. DR relied upon the order passed by both lower authorities. 7. In the course of hearing, in support of his contention, the Ld. AR produced following orders: i. ITA No. 2685/D/2018 assessee vs. ITO ii. "Order dated 25.06.1979, 231 ITR 229 (Mad) CIT vs. JG Gopinath iii. Order dated 17.10.1988, 29 ITD 142 (Bang) GR Vishwanath vs. ITO iv. Order dated 28.08.2009, 128 ITD 59 (Chennai) ITO vs. Mariam Beevi v. Order dated 28.06.2013, 157 TTJ 886 (Del- Trib) ACIT vs. KapilDev vi. Order dated 26.07.2013, 28 ITR (T) 376 (Del-Trib.) AbhinavBindra vs. DCIT vii. Order dated 13.04.2018, ITA No. 1327/....
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....ount of Rs. 18,24,198/- which was treated as taxable by the AO in the original assessment is considered as exempt as per circular no. 447 of CBDT being the awards and gifts received by the assessee. Further, the same ratio is applied in the case of income receipt from test matches as per circular No.1432 of CBDT and only 75% of Rs. 538,546/- (after reducing the contribution to Players' Benevolent Fund) amounting to Rs. 403909/- is considered as exempt and Rs. 134,637/- considered as taxable professional income." 20. Similar view was taken by the Assessing Officer in AY 1995-96 as well as 1999-2000. Thus, when in the subsequent year the Assessing Officer himself has accepted that the assessee is an amateur cricketer and not a professional cricketer, there could be no justification to hold that during the accounting year relevant to AY 1992- 93 and 1993-94, the assessee was a professional cricketer. That in the case of other cricketers who also played for Indian Cricket Team, viz., Shri Ajay Jadeja and Shri Manoj Prabhakar, the appellate authorities and the Hon'ble Courts have decided the issue in favour of the assessee, however, the details of which is already discu....
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.... it would not be in the nature of income. The assessee was an amateur cricketer and his profession is employment with Air India from where he is getting salary. He played the game of cricket for India as his passion and the receipts of the net proceeds for the benefit match was only in the nature of appreciation of his personal achievements and talent and thus, cannot be brought to tax by invoking the provisions of section 56(2)(vii)(a) of the Act. This proceeds from benefit match received by assessee is in appreciation of his past achievements in the International Cricket arena and such type of receipt cannot be taxed because these type of receipts are specifically exempted. Accordingly, we are of the view that the CIT(A) has rightly deleted the addition and we confirm the order of CIT(A). 7.6 In Order dated 05.10.2018, ITA No. 104/Pun/2018 Mr. ChanrkantGulabraoBorde vs. ITO, held that the recipient of award is not professional, and it is received in the capacity of a sportsman, then rewards / OTB are exempted from the tax in view of Circular 447. The relevant extract of order reproduced as under: Therefore, the principle is obvious that, so long as the recipient is no....