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TMI Blog2024 (8) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... l of assessee allowed. - Shri S Rifaur Rahman, Accountant Member And Shri Sudhir Pareek, Judicial Member For the Assessee : Shri Lalit Mohan, CA And Shri Parth Singhal, Adv. For the Revenue : Shri Om Parkash, Sr.DR ORDER PER SUDHIR PAREEK, JM The aforetitled appeal has been preferred by Assessee / Appellant against order dated 18.08.2023 u/s 154 of the Income Tax Act, 1961 (in short referred as the Act ) passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [for the sake of convenience, hereinafter referred to as CIT(A)] by which appeal filed by the assessee was dismissed. 2. Facts of the case in chronological manner may be summarized as that the assessee is an individual, who filed his return of income by declaring total income of Rs. 38,90,060/-. After being processed the same u/s 143(1) of the Act, assessee filed an application u/s 154 of the Act before the Ld. Assessing Officer (AO) and stated that due to bonafide mistake a sum of Rs. 30 lacs received as award from BCCI (Board of Cricket Control of India) which otherwise was exempted u/s 10(17A) of the Act with clarification vide circular no. 2/2014 issued by CBDT, was filed as taxable inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, appeal of the assessee is partly allowed for statistical purposes. 3. Thereafter, in pursuance of above order dated 23.10.2018, the Ld. AO rejected the claim vide order dated 31.10.2019 by stating that the claim of the assessee to allow the exemption u/s 10(17A) of the Act is not acceptable. Appeal filed against above order was dismissed by CIT(A). Aggrieved from above order of Ld. CIT(A), hence, this appeal for adjudication with following ground: Recepts from B.C.C.I. A national Govt. Body for control of cricket in India qualify for exemption u/s 10(17A) of the Income Tax Act. Accordingly, tax paid by the assessee should be refunded to him. 4. Heard rival submissions and carefully scanned the material on record before us. 5. During the hearing, the Ld. AR submitted that the Assessee / Appellant is a renowned Cricket Player. A sum of Rs. 30 lacs was paid to him by BCCI in F.Y. 2012-13 in recognition of his contribution to cricket. He further submitted that he filed his return of income for A.Y. 2013-14 including this sum of Rs. 30 lacs as part of taxable income. Actually this sum is exempted u/s 10(17A) of the Act and after discovering his mistake, he filed an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounts were given to him by the admirers or lovers of cricket in token of their appreciation of the qualities possessed by the assessee as a cricketer. In the circumstances, we are of the view that the amount of Rs. 4,75,000 received abroad is not includible in the taxable income. 7.3 In order dated 28.06.2013, 157 TTJ 886 (Del- Trib) ACIT vs. KapilDev, held that the assessee is entitled for exemption in respect of award money as per circular 447 dated 22.01.1986. The relevant extract of order reproduced as under: 3.4 Based on the opinion held by Hon'ble ITAT in the case of Sh. Ajay Jadeja wherein it is held that 'the assessee was entitled for exemption in respect of award money as per circular number 447 dated 22.01.1986', the same treatment is being done in the present case of Sh. Kapil Dev. Accordingly, the amount of Rs. 18,24,198/- which was treated as taxable by the AO in the original assessment is considered as exempt as per circular no. 447 of CBDT being the awards and gifts received by the assessee. Further, the same ratio is applied in the case of income receipt from test matches as per circular No.1432 of CBDT and only 75% of Rs. 538,546/- (after reducing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,34,00,000/- made by the learned CIT(A) is deleted. 7.5 In Order dated 13.04.2018, ITA No. 1327/Mum/ 2016 ACIT vs. Sh. Sameer Sudhakar , held that the amount paid to amateur sportsman, not a professional will not be liable to tax in his hands as it would not be in the nature of income. The relevant extract of order reproduced as under: 10. ......But we find that this amount represents the gratitude from the fans and followers by attending the benefit match conducting in honor of the assessee, who is a retired cricketer of international repute. This type of receipts has specifically been exempted by the CBDT circular No. 477 [F. No. 199/86-IT(A-1)] dtd. 22.01.1986, which states that the amount paid to amateur sportsman who is not a professional will not be liable to tax in his hands as it would not be in the nature of income. The assessee was an amateur cricketer and his profession is employment with Air India from where he is getting salary. He played the game of cricket for India as his passion and the receipts of the net proceeds for the benefit match was only in the nature of appreciation of his personal achievements and talent and thus, cannot be brought to tax by invokin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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