An Analysis of Mumbai ITAT's Ruling in 'BCCI' Case

This analysis examines a ruling by the Mumbai Income Tax Appellate Tribunal concerning the Board of Control for Cricket in India (BCCI). The BCCI is a society registered in Madras (Chennai, India) under the Societies Registration Act 1880, which has since been repealed and replaced in Tamil Nadu by the Tamil Nadu Societies Registration Act 1975. On September 15, 2018, the BCCI filed an application in Form 10A requesting registration under section 12AA read with section 12A(1)(b). This application followed observations by the Tribunal recommending that the society approach the registering authority with proposed changes and amendments for examination of their compliance with legal requirements. The Principal Commissioner of Income Tax (PCIT) rejected the BCCI's registration request. The BCCI subsequently appealed the PCIT's order to the Tribunal.