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Publishers Cricket League, New Delhi. Vs. CIT(Exemptions). New Delhi.
January, 23rd 2020
                                                             ITA Nos.- 8672 and 8673/Del/2019.
                                                                       Publishers Cricket League

             IN THE INCOME TAX APPELLATE TRIBUNAL
                  (DELHI BENCH: `F': NEW DELHI)

         BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
                             AND
      SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER

                   ITA Nos:- 8672 and 8673/Del/2019

 Publishers Cricket League,                    CIT(Exemptions).
 New Delhi.                                Vs. New Delhi.
 PAN No:        AADTP9857H
 APPELLANT                                        RESPONDENT

             Assessee by            : Shri K. Sampath, Adv.
             Revenue by             : Smt. Sushma Singh, CIT(DR)


                           Consolidated Order


PER ANADEE NATH MISSHRA, AM


(A)    The aforementioned appeals by the Assessee are taken up together for the sake of

convenience and brevity; and are hereby disposed off through this Consolidated Order.

Grounds taken in both these appeals of Assessee are as under:



       ITA No.- 8672/Del/2019

       "1.   Ld. CIT(Exemption) Delhi is not justified in law and facts and circumstances of
             the case in rejecting application made for the registration u/s 12AA.
       2.    Ld. CIT(Exemption) Delhi is erred in holding that the activities carried out by
             the Trust is in nature of entertainment extravaganza piggyriding the cricket
             matches and admittedly followed the pattern if IPL.


                                                                                     Page 1 of 7
                                                               ITA Nos.- 8672 and 8673/Del/2019.
                                                                         Publishers Cricket League

      3.     Ld. CIT (Exemption) is erred in stating that participant in the PCL by the
             member publishing houses as well as the sponsors engaged in ancillary
             business, provided a forum for advertisement and intended for promotion of
             business of the participants.
      4.     Ld. CIT (Exemption) is erred in stating that applicant neither filed requisite
             detail nor submitted any evidence to show charitable activity, the charitable
             and religious nature of the objectives and genuineness of the activities of the
             trust or institution cannot be established hence application is rejected.
      5.     Ld. CIT (Exemption) is erred in stating that Trust is not taking regular sports
             activity intended to improve health of participant. It is grossly erred by stating
             that publishers will get advertisement and will promote business through the
             Trust.
      6.     Assessee has every right to make, add, delete, modify or alter any ground of
             appeal at the time of hearing."



      ITA No.- 8673/Del/2019

      "1.    Ld. CIT(Exemption) Delhi is not justified in law and facts and circumstances of
             the case in rejecting application made for certificate u/s 80G(5)(vi) of the
             Income Tax Act.
      2.     Ld. CIT(Exemption) Delhi is erred in holding that the activities carried out by
             the Trust is in nature of entertainment extravaganza piggyriding the cricket
             matches and admittedly followed the pattern if IPL.
      3.     Ld. CIT (Exemption) is erred in stating that participant in the PCL by the
             member publishing houses as well as the sponsors engaged in ancillary
             business, provided a forum for advertisement and intended for promotion of
             business of the participants.
      4.     Ld. CIT (Exemption) is erred in stating that applicant neither filed requisite
             detail nor submitted any evidence to show charitable activity, the charitable
             and religious nature of the objectives and genuineness of the activities of the
             trust or institution cannot be established hence application is rejected.
      5.     Ld. CIT (Exemption) is erred in stating that Trust is not taking regular sports
             activity intended to improve health of participant. It is grossly erred by stating
             that publishers will get advertisement and will promote business through the
             Trust.
      6.     Assessee has every right to make, add, delete, modify or alter any ground of
             appeal at the time of hearing."








(B)   Vide impugned order dated 30.09.2019, the learned Commissioner of Income

Tax (Exemption) ["Ld. CIT(E)", for short) rejected assessee's application seeking

registration under Section 12AA of Income Tax Act, 1961 ("I.T. Act", for short) as well

                                                                                       Page 2 of 7
                                                             ITA Nos.- 8672 and 8673/Del/2019.
                                                                       Publishers Cricket League

as the assessee's application seeking approval under Section 80G of I.T. Act.              The

assessee's application for registration under Section 12AA of I.T. Act was rejected by

the Ld. CIT(E) by observing that the applicant had not filed the requisite details nor had

submitted any evidence or accounts to show the charitable activities; and that the

charitable and religious nature of the objectives and genuineness of the activities of the

trust or institution cannot be established. The assessee's application seeking exemption

under Section 80G of I.T. Act was also rejected by observing that the charitable

activities was not substantiated vide the aforesaid impugned order dated 30.09.2019.

These two appeal before us have been filed by the appellant against the aforesaid

impugned order dated 30.09.2019 of the Ld. CIT(E).


(B.1) In the course of appellate proceedings in Income Tax Appellate Tribunal ("ITAT",

for short), a common Paper Book pertaining to these two appeals was filed from the

assessee's side containing the following particulars:


       1.     Copy of Form No. 10A and 10G alongwith receipts and payment account, Trust
              Deed and activities
       2.     Copy of notice dated 08.05.2019
       3.     Copy of reply to notice dated 22.06.2019 alongwith-
              i.     No objection Certificate alongwith proof of ownership
              ii.    Statement of account for the year closed on 31.03.2019
              iii.   Details of donation
              iv.    Details of bank account
              v.     Certified copy of inserted clause

       4.     Copy of submissions dated 095.09.2019 alongwith supplementary Deed,
              Resolution etc.
       5.     Copy of submissions dated 14.09.2019 alongwith ­
              i.     List of players /trainers
              ii.    Confirmations to donations received upto 31.03.2019

                                                                                     Page 3 of 7
                                                             ITA Nos.- 8672 and 8673/Del/2019.
                                                                       Publishers Cricket League

              iii.   Copies of pamphlet of date wise event
              iv.    Photographs of distribution of trophies, write up on the events, teams
                     (participants) of match and inauguration of event by Sri Chetan Sharma
                     former Indian Player and other dignatories
              v.     Details of expenditure conducting of events.
              vi.    Provisional Balance Sheet and Income & Expenditure Account from
                     01.04.2019 to 31.07.20199
              vii.    Details of donation received from 01.04.218 to 31.03.2019

       6.     Copy of further submissions dated 14.09.21019 alongwith Circular No. 395
              dated 24.09.1984



(C)    At the time of hearing before us, the Ld. Counsel for assessee submitted that

whatever details and documents were called for by the Ld. CIT(E), were submitted to

him. He took us through the Paper Book to substantiate this contention. He also drew

our attention to paragraphs 1 and 2 of the aforesaid impugned order dated 30.09.2019

of the Ld. CIT(E) to contend that documents in support of claim of registration under

Section 12AA of I.T. Act and in support of application for approval under Section 80G of

I.T. Act were filed before the Ld. CIT(E); and that the trust was formed with the object

of benefit of public, such purposes to include interalia relief to the poor, education,

medical relief, establishment of research centers and the advancement of any other

object of general public utility.   Ld. Counsel submitted that the observation of the Ld.

CIT(E), that the assessee had not filed the requisite details nor submitted any evidences

or accounts to show the charitable activity; that the charitable and religious nature of

the objectives and genuineness of the activities of the trust or institution cannot be

established; and that charitable activity was not substantiated; are contrary to materials

on record established by the Paper Book and also in contradiction with paragraphs 1

and 2 of the impugned order dated 30.09.2019 passed by the Ld. CIT(E) himself.             The


                                                                                     Page 4 of 7
                                                           ITA Nos.- 8672 and 8673/Del/2019.
                                                                     Publishers Cricket League

Ld. Counsel further submitted that the appellant would have furnished any other details

or documents also, if any such requirements had been prescribed by the Ld. CIT(E).

The Ld. Counsel for assessee also submitted that even at this stage the appellant was

ready to furnish any further details or documents to the Ld. CIT(E) if such an

opportunity is provided. In view of the foregoing, the Ld. Counsel for assessee made a

prayer to restore the issues in dispute in both the appeals before us, to the file of the

Ld. CIT(E) for fresh order; so that any further details or documents, [if required by the

Ld. CIT(E)] may be furnished to the Ld. CIT(E) for his satisfaction.           The learned

Commissioner of Income Tax (Departmental Representative) ["Ld. CIT(DR)", for short]

agreed with the contention of the Ld. Counsel for assessee that the observation of the

Ld. CIT(E) that the assessee had not filed the requisite details nor submitted any

evidences or accounts to show the charitable activity; that the charitable and religious

nature of the objectives and genuineness of the activities of the trust or institution

cannot be established; and that charitable activity was not substantiated; are contrary

to materials on record established by the Paper Book and also in contradiction with

paragraphs 1 and 2 of the impugned order dated 30.09.2019 passed by the Ld. CIT(E)

himself. Further, she expressed no objection to the assessee's prayer to restore the

issues in dispute in both the appeals before us to the file of the Ld. CIT(E) for fresh

order; and left it to the discretion of the Bench.







(D)    We have heard both sides. We have also perused the materials available on

record. There is no dispute that the observation of the Ld. CIT(E) that assessee had

not filed the requisite details nor submitted any evidences or accounts to show the


                                                                                   Page 5 of 7
                                                            ITA Nos.- 8672 and 8673/Del/2019.
                                                                      Publishers Cricket League

charitable activity; that the charitable and religious nature of the objectives and

genuineness of the activities of the trust or institution cannot be established; and that

charitable activity was not substantiated; are not only contrary to materials on record

established by the Paper Book, but and also in contradiction with paragraphs 1 and 2 of

the impugned order dated 30.09.2019 passed by the Ld. CIT(E) himself. The appellant

has expressed willingness to furnish any further materials or evidences to the Ld.

CIT(E) for the satisfaction of the Ld. CIT(E) if the issues in dispute are restored to the

file of the Ld. CIT(E) for fresh order; and the Ld. CIT(DR) has expressed no objection to

this.   In view of the foregoing, we set aside the aforesaid impugned order dated

30.09.2019 of the Ld. CIT(E) and direct him to pass fresh order(s) in respect of the

assessee's application for registration under Section 12AA of I.T. Act and in respect of

the assessee's application for approval under Section 80G of I.T. Act; in accordance

with law; after providing opportunity to the assessee to furnish any further materials or

evidences that the Ld. CIT(E) may find relevant for deciding the issues regarding

registration under Section 12AA of I.T. Act and approval under Section 80G of I.T. Act.


(E)     In the result, both the appeals by the assessee are partly allowed.


              Order pronounced in the open court on 22/01/20.



             Sd/-                                                 Sd/-
          (H.S. SIDHU)                                    (ANADEE NATH MISSHRA)
        JUDICIAL MEMBER                                    ACCOUNTANT MEMBER

Dated: 22/01/20
Pooja/-


                                                                                    Page 6 of 7
                                                            ITA Nos.- 8672 and 8673/Del/2019.
                                                                      Publishers Cricket League

Copy forwarded to:
   1. Appellant
   2. Respondent
   3. CIT
   4. CIT(Appeals)
   5. DR: ITAT
                                                              ASSISTANT REGISTRAR
                                                                   ITAT NEW DELHI




       Date of dictation

       Date on which the typed draft is placed before the
       dictating Member
       Date on which the typed draft is placed before the
       Other Member

       Date on which the approved draft comes to the Sr.
       PS/PS

       Date on which the fair order is placed before the
       Dictating Member for pronouncement

       Date on which the fair order comes back to the Sr.
       PS/PS
       Date on which the final order is uploaded on the
       website of ITAT

       Date on which the file goes to the Bench Clerk

       Date on which the file goes to the Head Clerk

       The date on which the file goes to the Assistant
       Registrar for signature on the order

       Date of dispatch of the Order




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