Sahara Welfare Foundation Vs. DCIT (Exemptions), Circle-1, Kolkata
Case No: ITA No.: 1492/KOL/2017
Court: INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA
Date: 11/21/2025
Parties Involved
AppellantSahara Welfare Foundation
RespondentDCIT (Exemptions), Circle-1, Kolkata
Facts Summary
The assessee, Sahara Welfare Foundation, is a company registered under section 25 of the Companies Act, 1956 and section 12A of the Income Tax Act, 1961. It filed its return of income declaring 'NIL' income. The Assessing Officer (AO) issued statutory notices under sections 143(2) and 142(1) of the Act. The assessee explained its return and produced requisite details. The AO found that the assessee spent ₹16,32,05,283, out of which ₹12.77 Crore was paid for the promotion of sports & games throug…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order passed by the CIT(A) is void ab initio for not issuing a show cause notice before enhancing the assessment.
- 2. Whether the payment of ₹12.77 Crore to BCCI violates sections 13(1)(c) and 13(3) of the IT Act, 1961.
2 more legal issues analysed in this judgement.
Precedents Relied Upon
1 precedent cited in this judgement.