आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में ।

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं . / ITA Nos.1387 & 975/PUN/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, ACIT(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs.

PAN : AAATM2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri C.H. Naniwadekar &

Kiran Sanmane Department by : Shri Amol Khairnar Date of hearing : 16-01-2025 Date of 11-04-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

Two appeals filed by the assessee are directed against the two separate orders dated 22.04.2024 and 12.03.2024 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] pertaining to Assessment Years (“AYs”) 2011-12 and 2012-13. Since the issue(s) involved are identical, these were heard together and are being disposed of by this common order.

ITA No. 1387/PUN/2024, AY 2011-12

2. The assessee has raised the following grounds of appeal:-

“1. The learned CTT(A) erred in confirming the addition of Rs.15,78,07,810 made by the A.O. by denying the exempti