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.
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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
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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
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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
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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
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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/-
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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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