2024 (9) TMI 133

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.... and the Revenue as against separate appellate orders of different dates passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), as against the assessment orders passed under section 143(3) rws 254 and section 143[3] of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2011-12 to 2017-18. Since the common issues are involved in both the Assessee and Revenue appeals, the same are disposed of by this common order. 2. The Registry has noted that there is a delay of 20 to 27 days in filing the appeals by the assessee. The assessee submitted that the above appeals were Electronically filed on 10.05.2022 which was well within ....

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....onourable CIT(A) have allowed the appeals for A. Y. 2009-10 and A.Y. 2010-11 accepting the orders of Honourable High Court, Ahmedabad in case of appeal of appellant itself on the same grounds of appeal but the Honourable CIT(A) have dismissed the same in this year without giving proper adjudication, which is illegal and bad in law. 4. The Grounds of Appeal raised by the Revenue in ITA No. 483/Ahd/2020 for A.Y. 2011-12 reads as follows: 1. Whether on the facts and circumstances of the case and in law, the ld. CIT(Appeals) is correct in allowing the benefit of Section 11 and 12 when the Assessing Officer has clearly brought on record that assessee is covered under the proviso to Section 2(15) r.w.s 13(8) of the Act? 2. On....

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....0,43,200/- being the IPL Subventions income received from BCCI as corpus donations u/s. 11(l)(d) of the Act without appreciating the findings of the AO with regard to applicability of Section 2(15) of the Act? 8. The Revenue craves to add, alter, amend, modify, substitute, delete and/or rescind all or any Grounds of Appeal on or before the final hearing, in necessity so arises? 5. Brief facts of the case is the assessee Saurashtra Cricket Association [SCA] is engaged in promoting the game of cricket in the State of Gujarat and registered u/s.12AA of the Act from 05-05-1989. The assessee is engaged in promoting, developing and encouraging the game of cricket within its region and do all other incidental objects associated with th....

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....ganization. The profits, if any, are ploughed back into the very activities of promotion and development of the sport of cricket and, therefore, the assessees cannot be termed to be carrying out commercial activities in the nature of trade, commerce or business. (iii) It is not correct to say that as the assessees received share of income from the BCCI, their activities could be said to be the activities of the BCCI. Undoubtedly, the activities of the BCCI are commercial in nature. The activities of the BCCI is in the form of exhibition of sports and earn profit out of it. However, if the Associations host any international match once in a year or two at the behest of the BCCI, then the income of the Associations from the sale of t....

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....he opinion that the matter requires further scrutiny. In light of the discussion in paragraphs 228-238 of the judgment. Accordingly, a direction is issued that the AO shall adjudicate the matter afresh after issuing notice to the concerned assessees and examining the relevant material indicated in the previous paragraphs of this judgment. Furthermore, if any consequential order needs to be issued, the same shall be done and resulting actions, including assessment orders shall be in accordance with the law under relevant provisions of the IT Act." 7.1. Thus Ld. Senior Counsel pleaded that the matter may be set aside back to the file of Ld. Assessing Officer for further scrutiny in the light of the discussions made in Paragraphs 228 ....