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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Raj Kumar Chauhan, Judicial Member, Brajesh Kumar Singh, Accountant Member
Income Tax Officer (Exemption) – Appellant
Versus
Wrestling Federation of India – Respondent
| Table of Content |
|---|
| 1. assessment of charitable status against income tax provisions. (Para 1 , 2 , 3 , 4 , 5) |
| 2. incidental receipts in sports promotion are not business income. (Para 6 , 7 , 8 , 9) |
| 3. resolution of cross-objections based on primary appeal decision. (Para 10 , 11) |
ORDER
PER BRAJESH KUMAR SINGH, AM,
This appeal in ITA No.- 5170/Del/2025 by the Revenue and the Cross Objection (C.O.) in C.O. No.- 282/Del/2025 by the Assessee are directed against the order of National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘Ld. CIT(A)] order dated 08.07.2025 arising out of the Assessment Order dated 28.12.2019 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by the ITO, Ward (Exemption.)-2(3), Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18.
1.1 The appeal and the cross objection were heard together and are being disposed of by this common order for the sake of convenience and brevity.
2. The Assessee had filed original its return of income for AY 2017-18 on 05.11.2017 declaring Nil income and claiming TDS of Rs 1,85,229/- which was subsequently revised on 22.09.2018 declaring t
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