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TMI Blog2019 (5) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... We have gone through the condonation petition as well as the affidavit and have found that reasons specified therein are justified and that the delay cannot be attributed to the deliberate conduct of the assessee neither through intention nor through action. The reasons for delay in filing the appeal late were beyond the control of the assessee and even the Ld. DR stated that he has no objection, if the delay is condoned. In view of the matter, we condone the delay and proceed to hear the appeal on merits. 3. The crux of the grievance of the assessee in this appeal is rejection of application for granting registration u/s.12AA of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 4. At the time of hearing, the Ld. AR of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attisgarh. The Ld. AR further submitted that on similar facts and situation and on merits in assessee's own case in ITA No. 265/RPR/2017, this Co-ordinate Bench has considered these issues. That on similar facts and circumstances on merits, the Ld. AR prayed that in the instant case also, prayer for registration u/s.12AA of the Act may be accepted. 6. Per contra, the Ld. DR has placed reliance on the order of the Ld. Commissioner of Income Tax (Exemption). 7. We have perused the case records and heard the rival contentions and considered the various judicial pronouncements placed on record. We find that in assessee's own case in ITA No.265/RPR/2017, we have observed in detail the merits of the assessee's case on similar issue wherein we h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucting Cricket coaching camps, charitable matches so that from assessee society, new talent can be brought in. Even with regard to the IPL matches, all the revenue transaction are done by the franchisee in such IPL tournament. Whenever the matches are held in Chhattisgarh, the maintenance part and security part are taken care of by the assessee and for this purpose, certain amount is paid by the BCCI and the assessee has to meet up the expenses for these activities. The assessee society is therefore well within the definition of charitable purpose as enshrined u/s.2(15) of the Act under the limb of advancement of any other object of general public utility. Now the proviso to section 2(15) of the Act provides embargo with regard to this limb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the objects of the assessee, and we do not find any objects, other than object of cricket, being pursued by these cricket associations. The objects of these cricket associations clearly demonstrate that these cricket associations exist and operate purely for the purpose of promoting cricket. Therefore, in our considered view the proviso to Section 2(15) cannot be invoked in the case of the assessee. 9. We find that in the case of DCIT Vs. Tamil Nadu Cricket Association (supra.) before the Co-ordinate Bench of the Tribunal, Chennai, the facts are that the assessee society was affiliated to Board of Control for Cricket in India and assessee derives income from subscription, rent for hiring cricket ground, sponsorship, fee for providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ominant object is for welfare of general public then the purpose would be charitable in nature. 11. Before us, the Ld. AR of the assessee also submitted that predominant object and activity of all the State Association affiliated to BCCI are almost similar. Almost all the state associations are enjoying benefit of 12A and the assessee is denied of the same in spite of being engaged in exactly same activity. The Ld. AR of the assessee has placed reliance on the decision of the Hon'ble Bombay High Court in ITA No.500 to 504/Nag/2016 in the case of Tax Practitioner Benevolent Fund Vs. CIT reported in 266 ITR 561 wherein it was held that when objects of two institutions are similar then it is not open to the Income Tax Department to apply dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of trade, commerce or business. All the facts being examined vis-à-vis taking into consideration of judicial pronouncements placed before us and examining object of the assessee's society provides that it is for charitable purpose for advancement of any other object of general public utility. The Hon'ble Apex Court in the case of case of CIT Vs. Gujarat Maritime Board (supra.) has held that if the primary purpose and the predominant object is for welfare of general public then the purpose would be charitable in nature. 13. The Hon'ble Supreme Court of India in the case of Ahmedabad Rana Caste Association Vs. Commissioner of Income Tax (1971) 82 ITR 0704 wherein it has been held that the object of the trust may be char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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