IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

FRIDAY, THE 26^TH DAY OF JULY 2024 / 4TH SRAVANA, 1946 ITA NO. 182 OF 2019 AGAINST THE ORDER DATED 08.02.2018 IN ITA NO.428/COCH/2016 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH(ASST.YEAR 2012-13)

APPELLANT/RESPONDENT/REVENUE:

THE COMMISSIONER OF INCOME -TAX (EXEMPTIONS)

KOCHI BY ADVS.

SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT SRI.JOSE JOSEPH SRI.P.K.RAVINDRANATHA MENON (SR.)(R-348)

RESPONDENT/APPELLANT/REVENUE:

M/S.KERALA CRICKET ASSOCIATION KCA COMPLEX, SASTHANKOVIL ROAD, THYCAUD P.O., TRIVANDRUM BY ADVS.

SRI.SUNIL NAIR PALAKKAT SRI.K.N.ABHILASH THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON

26.07.2024, ALONG WITH ITA.NO.32/2018 AND ITA NO.215/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA No.215-2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

FRIDAY, THE 26^TH DAY OF JULY 2024 / 4TH SRAVANA, 1946 ITA NO. 32 OF 2018 AGAINST THE ORDER DATED 18.12.2017 IN ITA NO.78/COCH/2015 &

C.O. 08/COCH/2015 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH(ASST.YEAR 2010-11)

APPELLANT/APPELLANT/RESPONDENT/REVENUE:

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)

KOCHI.

BY ADVS.

SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEP SRI.JOSE JOSEPH SRI.P.K.RAVINDRANATHA MENON (SR.)(R-348)

RESPONDENT/RESPONDENT/APPELLANT/ASSESSEE:

M/S.KERALA CRICKET ASSOCIATION KCA COMPLEX, SASTHANKOVIL ROAD,THYCAUD P.O., TRIVANDRUM.

BY ADVS.

SRI.K.N.ABHILASH SRI.SUNIL NAIR PALAKKAT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON

26.07.2024, ALONG WITH ITA.182/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

&

ITA No.215-2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

FRIDAY, THE 26^TH DAY OF JULY 2024 / 4TH SRAVANA, 1946 ITA NO. 215 OF 2019 AGAINST THE ORDER DATED 08.02.2018 IN ITA NO.429/COCH/2016 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH(ASST.YEAR 2013-14)

APPELLANT/RESPONDENT/REVENUE:

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)

KOCHI.

BY ADVS.

SRI.KMV.PANDALAI SRI.CHRISTOPHER ABRAHAM SRI.JOSE JOSEPH SRI.P.K.RAVINDRANATHA MENON (SR.)(R-348)

RESPONDENT/APPELLANT/ASSESSEE:

KERALA CRICKET ASSOCIATION KCA COMPLEX, SASTHAMKOVIL ROAD, THYCAUD P.O., THIRUVANANTHAPURAM.

BY ADVS.

SRI.K.N.ABHILASH SRI.SUNIL NAIR PALAKKAT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON

26.07.2024, ALONG WITH ITA.182/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA No.215-2019 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J.

In all these IT. Appeals preferred by the revenue, the challenge is to the finding of the Income Tax Appellate Tribunal, Cochin Bench, on the issue as to whether the income received by the Kerala Cricket Association during the assessment years 2010-11, 2012-13, and 2013- 14 would partake of the nature of exempted income going by the provisions of Section 2(15) of the Income Tax Act (for short 'the IT Act). It would appear that in the assessment for the assessment year 2010- 11, the assessing authority found that the income earned by the assessee Cricket Association would be hit by the proviso to Section 2(15), and therefore, the assessee Cricket Association would not be entitled to the benefit of the exemption. In the appeals preferred by the assessee Cricket Association before the First Appellate Authority, the First Appellate Authority found that the proviso to Section 2(15) of the IT Act could not apply to deny the benefit of exemption to the assessee. This view of the First Appellate Authority was sustained by the Appellate Tribunal in the appeal carried by the revenue.

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ITA No.215-2019

2. For the assessment years 2012-13 and 2013-14, which are the subject matters of ITA.No.182 of 2019 and ITA.No.215 of 2019 respectively, while the assessin