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TMI Blog2024 (9) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is mixture of Sports, entertainment and business, thus involved in carrying on the activity of advancement of any other object of general public utility and such as in the nature of trade, commerce or business. HELD THAT:- Recording the above submissions of rival parties and respectfully following Apex Court Judgement in the case of AUDA [ 2022 (10) TMI 948 - SUPREME COURT] the orders passed by the Lower Authorities are hereby set aside to the file of Ld. Assessing Officer and direct the AO to pass fresh orders in line of the directions given by Hon ble Supreme Court wherein held so far as the state cricket associations are concerned (Saurashtra, Gujarat, Rajasthan, Baroda and Rajkot), this Court is of the opinion that the matter require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 which was well within the time of limit and also produced acknowledgement copies of the E-filing challan issued by the Registry. However, hard copies of the appeal papers were filed by the assessee later, so there is no delay in filing the above appeals. Ld. Counsel for the assessee also submitted that the shortfall in payment of Tribunal fees for appeals were also paid and thus the defects point out by the Registry were fully rectified. Thus we are satisfied that there is no delay in filing the appeals by the assessee and proceed with the appeals. 3. The Grounds of Appeal raised by the Assessee in ITA No. 224/Ahd/2022 for A.Y. 2012-13 reads as follows: 1. That the Honourable CIT(A) have wrongly dismissed the appeal by the appellant wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Id. CIT(Appeals) ought to have upheld the order of the Assessing Officer in denying the claim of exemptions under section 11 of the Act. 3. Whether, on the facts and in the circumstances of the case the ld. CIT(Appeals) is correct in allowing the claim of accumulation Rs.4,59,19,353/- u/s. 11(1)(a) of the Act without appreciating the findings of the AO with regard to applicability of Section 2(15) of the Act? 4. Whether, on the facts and in the circumstances of the case the ld. CIT(Appeals) is correct in allowing the claim of accumulation Rs.21,21,00,000/- u/s. 11(2) of the Act without appreciating the findings of the AO with regard to applicability of Section 2(15) of the Act? 5. Whether on the facts and circumstances of the case and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of tickets, sale of space, conduct Indian Premier League [IPL] matches which is a commercial venture of BCCI, TV rights and which is mixture of Sports, entertainment and business. Thus the SCA is involved in carrying on the activity of advancement of any other object of general public utility and such as in the nature of trade, commerce or business. Further as per CBDT circular No.395 dated 24-09-1984, it was held that promotion of sports and games is advancement of objects of general public utility . Thus the assessee is clearly covered by the provisions of Section 2[15] read with the proviso 1 2 of the Act and thus denied the exemption claimed u/s.11 of the Act and assessed the income to tax. 6. The assessments reached up to the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distinct taxable units and must be treated as such. It would not be correct to say that a member body can be held liable for taxation on account of the activities of the apex body. (v) Irrespective of the nature of the activities of the BCCI (commercial or charitable), what is pertinent for the purpose of determining the nature of the activities of the assessees, is the object and the activities of the assessees and not that of the BCCI. The nature of the activities of the assessee cannot take its colour from the nature of the activities of the donor. 7. At the outset, Ld. Senior Counsel Shri Tushar Hemani submitted that the Hon ble Supreme Court in the case of ACIT(E) vs AUDA dated 19.10.2022 in CIVIL APPEAL NO. 21762 OF 2017 reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Officer to consider the issue afresh in the light of Hon ble Supreme Court Judgment. 9. Recording the above submissions of rival parties and respectfully following Apex Court Judgement in the case of AUDA [cited supra] the orders passed by the Lower Authorities are hereby set aside to the file of Ld. Assessing Officer and direct the AO to pass fresh orders in line of the directions given by Hon ble Supreme Court in Paragraphs 228 to 238 of the Judgment and adjudicate the matter afresh by giving proper opportunity of hearings to the assessee. Needless to say the assessee should co-operate with the AO by producing necessary details and documents to pass fresh assessment orders. 10. In the result, the appeals filed by the Assessee and Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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