DDIT (E) II(1), MUMBAI V. M/s. GOREGAON SPORTS CLUB, MUMBAI

ITA 6864/MUM/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7250 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 07-01-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 02-12-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI. BEFORE SHRI N.V.VASUDEVAN, J.M. AND SHRI J. SUDHAK AR REDDY, A.M. I.T.A. NOS. 6864 & 6865/MUM/2008. ASSESSMENT YEAR : 2003-04 AND 2005 -06 DY. DIRECTOR OF INCOME-TAX, GOREGAON SPORTS CLUB, (EXEMPTION), RG. II(1), VS. CHINCHOLI BUNDER, MUMBAI. OPP. SWAGAT PARK, LINK ROAD,MALAD (E), MUMBAI. PAN AAATG0279P APPELLANT RESPONDENT APPELLANT BY : SHRI MOHD. USMAN. RESPONDENT BY : SHRI HARESH P. SHAH. O R D E R PER J. SUDHAKAR REDDY, A.M. BOTH THESE APPEALS ARE FILED BY THE REVENUE AND ARE DIRECTED AGAINST SEPARATE ORDERS OF THE CIT(APPEALS)-XXX, MU MBAI DATED 12-09- 2008 FOR ASSESSMENT YEAR 2003-04 AND DATED16-09-200 8 FOR ASSESSMENT YEAR 2005-06. AS THE ISSUE ARISING IN BOTH THESE AP PEALS IS COMMON, FOR THE SAKE OF CONVENIENCE, THEY ARE HEARD TOGETHER AN D DISPOSED OF BY WAY OF THIS COMMON ORDER. 2. COMMON GROUND OF APPEAL READS AS FOLLOWS : ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE , AND IN LAW, THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) ERRED IN DIRECTING THE A.O. TO ALLOW EXEMPTION U/S 11 OF THE I.T. ACT 1961 BY TREATING THE ASSESSEE AS A PUBLIC TRUST IGNORING THE FACTS THAT THE SPORTS ACTIVITIES AND O THER RECREATION AMENITIES ARE MAINLY FOR MEMBERS AND HEN CE THE ASSESSEE IS A MUTUAL CONCERN AND NOT A CHARITABLE INSTITUTION. 2 3. BOTH THE PARTIES AGREED THAT SIMILAR ISSUE HAS COME UP BEFORE SEVERAL BENCHES OF THE MUMBAI TRIBUNAL IN THE ASSES SEES OWN CASE AND THE ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASSESSE E. 4. WE FIND THAT THE G-BENCH OF THE TRIBUNAL IN ITA NO. 1893/MUM/2008 FOR THE ASSESSMENT YEAR 2003-04, IN A N APPEAL FILED AGAINST THE ORIGINAL ASSESSMENT ORDER HAD DECIDED T HE ISSUE IN FAVOUR OF THE ASSESSEE. THE PRESENT APPEAL FOR THE ASSESSMENT YEAR 2003-04 IS ON A REASSESSMENT ORDER. IN ITA NO. 1894/MUM/2008 FOR TH E ASSESSMENT YEAR 2004-05 ORDER DATED 29-07-2009 AND IN ITA NOS. 2838 , 2839 & 2840/MUM/2006 ORDER DATED 18 TH SEPT., 2008 THE TRIBUNAL HAD DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE. RESPECTFULLY F OLLOWING THE SAME, WE UPHOLD THE ORDER OF THE CIT(APPEALS) AND DISMISS BO TH THE APPEALS OF THE REVENUE. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE RE VENUE ARE DISMISSED ORDER PRONOUNCED ON THIS 24 TH DAY OF MARCH, 2010. SD/- SD/- (N.V.VASUDEVAN) (J. SUDHAKAR REDDY) JUDICIAL MEMBER. ACCOUNTANT MEMBER. MUMBAI, DATED : 24 TH MARCH, 2010. COPY FORWARDED TO : 1. APPELLANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, G-BENCH. (TRUE COPY) BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI. WAKODE