{"id":22925,"date":"2021-11-25T06:00:16","date_gmt":"2021-11-25T00:30:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/board-of-control-for-cricket-in-india-v-pcit-mum-trib-www-itatonline-org\/"},"modified":"2023-08-12T20:14:26","modified_gmt":"2023-08-12T14:44:26","slug":"board-of-control-for-cricket-in-india-v-pcit-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/board-of-control-for-cricket-in-india-v-pcit-mum-trib-www-itatonline-org\/","title":{"rendered":"Board of Control for Cricket in India v. PCIT (2021)214 TTJ  702 \/  (2022)192 ITD 230 \/ 209 DTR 81  ( Mum ) ( Trib) www.itatonline.org"},"content":{"rendered":"<p>Where the Department declined registration of a Charitable Organization on the ground of Indian Premier League<strong>\u00a0 (<\/strong> IPL) \u00a0activities are in the nature of commercial activities. It was held that merely because a sports tournament is structured in such a manner so as to make it more popular, resulting in more paying sponsorships and greater mobilization of resources, the basic character of the activity of popularizing cricket is not lost. Therefore, the assessee was entitled to the continuance of its registration under section 12 A of the Act.\u00a0 ( ITA No. 3301\/Mum\/2019 dated November 02, 2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013 Trust or institution \u2013 Held declining registration on the ground of  Indian Premier League  (IPL)  activities are in the nature of commercial activities is held to be not justified . [S. 2(15), S. 12AA]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22925","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5XL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22925"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22925\/revisions"}],"predecessor-version":[{"id":35399,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22925\/revisions\/35399"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}