Assessee is  a retired professional cricketer who received ex-gratia payment as one-time benefit from BCCI and claimed same as capital receipt not liable to be taxed. Assessing Officer held that said sum would be taxable under section 56(2)(vii) on ground that BCCI did not have registration under section 12AA. On appeal Commissioner (Appeal) upheld said additions and further held that said sum was liable to be taxed under section 28(iv).On appeal the Tribunal remanded the matter  back to Assessing Officer to examine whether BCCI was having registration under section 12AA for relevant assessment year and if satisfied said amount would not be taxable under section 56(2)(vii) of the Act.  (AY. 2013-14)