Nagpur Bench : Nagpur v. M/S. Vidarbha Cricket Association

IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR CIVIL APPLICATION (CAT) NO.30 OF 2018IN INCOME TAX APPEAL ST. NO.16851 OF 2018 The Commissioner of Income Tax...(Exemptions), Pune.ApplicantAppellant - Versus - M/s. Vidarbha Cricket Association... Respondent ----------------- Shri A. Parchure, Advocate for Applicant/Appellant. Shri K.P. Dewani, Advocate for Respondent. ---------------- CORAM: NITIN JAMDAR AND ANIL S. KILOR, JJ. DATE : 12 FEBRUARY 2021 P.C.: Heard learned Counsel for the parties. 2)The delay is of five days, which has been satisfactorilyexplained. Civil Application for condonation of delay is allowed. INCOME TAX APPEAL ST. NO.16851 OF 2018 Heard learned Counsel for the parties. 2)This appeal pertains to Assessment Year 2010-11. Weadmit the Appeal on the following substantial questions of law :admit the Appeal on the following substantial questions of law : (i) Whether on the facts and in the circumstances ofthe case and in law, the Hon’ble Income TaxAppellate Tribunal is right in allowing the benefitof Sections 11 and 12 to the assessee, particularlywhen t he proviso to Section 2(15) of the I.T. Actwas applicable in the assessee’s case, as the assesseewas carrying out commercial activities ?the case and in law, the Hon’ble Income TaxAppellate Tribunal is right in allowing the benefitof Sections 11 and 12 to the assessee, particularlywhen t he proviso to Section 2(15) of the I.T. Actwas applicable in the assessee’s case, as the assesseewas carrying out commercial activities ? (ii)Whether on the facts and in the circumstances ofthe case and in law, the Hon’ble ITAT was right inoverlooking the fact that the activity of running asports recreation club is not at all a part of the `Aimsand Objects of the Association’ as per `ConstitutionMemorandum And Rules’ of the assessee Trust and,therefore, the assessee was not entitled to claim theexpenses incurred on Vidarbha Cricket AssociationRecreation Club as expenses on the objects of theTrust ?the case and in law, the Hon’ble ITAT was right inoverlooking the fact that the activity of running asports recreation club is not at all a part of the `Aimsand Objects of the Association’ as per `ConstitutionMemorandum And Rules’ of the assessee Trust and,therefore, the assessee was not entitled to claim theexpenses incurred on Vidarbha Cricket AssociationRecreation Club as expenses on the objects of theTrust ? (iii) Whether on the facts and in the circumstances ofthe case and in law, the Hon’ble ITAT is right inholding that the receipts from the restaurant andbar should not be taxed u/s 2(15) of the I.T. Act,the case and in law, the Hon’ble ITAT is right inholding that the receipts from the restaurant andbar should not be taxed u/s 2(15) of the I.T. Act, 1961 and thereby allowing the exemption underSections 11 and 12 of the I.T. Act, 1961 ? 3)Shri Dewani, learned Counsel waives service of notice onbehalf of Respondent. (ANIL S. KILOR, J.) (NITIN JAMDAR, J.) khj Digitally signedKamalby KamalJeswaniDate:Jeswani2021.02.1612:18:15 +0530