Tribunal held that, when the expenditure is incurred is not for the object of the Trust and there is no violation of any of condition of S.13, entire exemption cannot be denied. Exemption can be denied only to the extent of expenditure which was not incurred for object of Trust.As no details of ravel expenses of office bearers were furnished disallowance is held to be justified. Expenditure on account of purchase of complementary tickets for different international matches for VIPs so as to popularise game of cricket amongst VIPs-Held to be allowable as expenditure.Expenditure towards foreign travel of its office bearers for purpose of attending a meeting is held to be allowable . Entertainment expenditure for wine, food and gift incurred by a charitable trust, engaged in promotion of cricket, for Government officials and other persons during a meeting is held to be not allowable.( AY. 1999-2000, 2000-01 )
Board of Control for Cricket in India v. ITO( 2018) 196 TTJ 1057/ (2019) 174 ITD 159 (Mum.) (Trib.)
S. 11 : Property held for charitablepurposes-Promotion of cricket -No violation of any condition of S.13-Expenditure incurred not for the object of Trust- Entire claim of exemption cannot be denied -Exemption can be denied only to the extent of expenditure which was not incurred for object of Trust- Travel expenses of office bearer -No detailed furnished – disallowance is held to be justified – Expenditure on account of purchase of complementary tickets for different international matches for VIPs so as to popularise game of cricket amongst VIPs- Held to be allowable as expenditure-Expenditure towards foreign travel of its office bearers for purpose of attending a meeting- Held to be allowable -Entertainment expenditure for wine, food and gift incurred by a charitable trust, engaged in promotion of cricket, for Government officials and other persons during a meeting is held to be not allowable. [S. 12A, 13]