9911796707
TMI Blog2022 (7) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... not correct in holding that assessee is not eligible for registration under Section 12AA of the Act so far as the activities of the sports are concerned. Further in Assistant Commissioner of Income-tax (Exemptions) v. Surat District Cricket Association [ 2022 (5) TMI 540 - ITAT SURAT] it is held that Where predominant object of assessee-society was to promote cricket and other sports at State as well as at National level and receipts shown under income from other sources were from activities undertaken in furtherance of various sports, profit earning was not predominant purpose of assessee and thus, proviso to section 2(15) could not be invoked to decline benefit of section 11 of The Act . Thus at least assessee which is promoting Gymnastic Sports is entitled to Registration u/s 12 AA of The ACT. We set aside the order of the learned CIT holding that the sports and activities are following under the category of advancement of other object of general public utility. We also find that assessee is not given the address of the donors to the learned CIT (E). The CIT is also required to verify the activities of the trust at the time of granting of registration under Section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aritable in nature in view of the proviso to Section 2(15) of the Act. 05. The object of the assessee shows that it is set up for carrying out the activities such as preparing players for International programme, providing foreign coaches for training and to support physical wellbeing of the players. 06. The CIT noted that assessee is charging fees for such activities. During F.Y. 2018-19, such income of the assessee is of ₹18.99 lacs out of the total income of ₹25.89 lacs which is more than 20% of the total income. Further, the assessee also did not produce the address of the donor with respect to the donation of ₹6.48 lacs. The CIT was also of the view that the proviso to Section 2 sub Section 15 of the Income Tax Act is also attracted and therefore, the object and the activity cannot be termed as charitable in nature. Hence, assessee was denied registration. Therefore, assessee is in appeal. 07. The learned Authorized Representative submitted that only activity under taken by the assessee is promoting the sports of gymnastics by coaching students, organizing training programme, organizing coaching campus etc. It is the claim that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... national and international level Gymnastic players. 4. To create awareness among people about the emotional, intellectual and psychological progress due to gymnastics. 5. To Organize this Sport Competitions from District to International level. 6. To prepare maximum number of players and coaches for Gymnastics 7. To educate public about the sport of gymnastics and to attract them. 8. To make efforts for providing sports kits required for gymnastics and its regularly availability and to take practice. 9. To arrange camps, workshops, group discussions and other competitions, also encouraging the winners by various awards, prizes, building the gymnastic school for them and developing interests in the youngsters. 10.To appoint individuals/organizations who have contributed to Gymnastics as honorary members (b)EDUCATIONAL: 1. Establish and run the kindergarten schools, schools for primary and secondary education and also colleges for medical, D.ed, B.ed, Technology colleges, art colleges, computer courses and such other various courses for the poor and needy children. 2. To establish and run public libraries, study ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lop liking towards dance, music, etc. by promoting the same. 3. To encourage the artists by felicitation and promotion of art 4. To arrange various cultural programmes for promotion of Indian culture 5. To arrange programmes for helping economically backward classes, artists, etc. 6. To create platform for achieving thought process on non-violence, improvement and unity in Individuals through the foundation. 7. To provide a platform for new comers in art and cultural fields and to arrange competitive festivals and to create cultural exchange in India and abroad by making new artwork (e)CULTURAL: 1. To establish and run Annachatra, Panpoi etc 2. To celebrate various festivals such as Dahlhandi, Mahashivaratri, Ganeshotsav, Navaratrotsav, Kojagiri Poornima and Shivajayanti, Gandhi Jayanti, Lokmanya Tilak Jayanti and national days i.e. 26th January, 15th August, 1 May. To arrange charity programmes on the said days. To arrange charity programmes. To establish charity service centre in future and arrange drama, dance, soloist from students for cultural development among them 010. We find that this issue is squarely covered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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