MINISTER OF THE STATE (INDEPENDENT CHARGE) IN THE MINISTRY OF YOUTH AFFAIRS AND SPORTS (SHRI AJAY MAKEN)
(a) to (c) The need for bringing National Sports Federations (NSFs) including BCCI under ambit of Right to Information Act, (RTI) 2005
has been voiced from to time to time. Accordingly Government in April, 2010 declared all the NSFs receiving grant of Rs.10.00 lakhs or
more as Public Authority under Section 2(h) of the RTI, 2005. There are major court rulings for treating the National Sports Federation
as a public authorities, especially in view of the state-like function discharged by them such as selection of the national team and
control and regulation of sports in the country, which also make them amenable to the writ jurisdiction of High Courts under Article
226 of the Constitution of India Notwithstanding the above, the Government has proposed to bring all the National Sports Federations
including BCCI under the RTI Act in the proposed Draft National Sports Development Bill, with provision of exclusion clause protecting
personal/confidential information relating to athletes.
(d) & (e) In so far as BCCI, in particular, is concerned, Government of India has been treating BCCI as a National Sports Federation and
approving the proposal of BCCI for holding the events in India and participation in international events abroad. The Central Government
does not extend any direct financial assistance to BCCI. But the Central Government has been granting concessions in income tax, customs
duty, etc. to BCCI. The State Governments also have provided land in many places to the Cricket Associations.
As per the Section 80(G) 92) (viii) (c) and sum paid by the assesses, being a company, in the previous year as donations to the Indian
Olympic Association or to any other association or institutions established in India, as the Central Government may, having regard to
the prescribed guidelines, by notifications in the officials gazette specify in this behalf for (i) the development of infrastructure
for sports and games; (ii) the sponsorship of sports and games. For being eligible under the above Act BCCI was registered under
Section 12 (a) read with Section 17 (a) as an charitable institution and was availing tax exemptions. Department of Revenue has
informed that the registration granted to BCCI under section 12A of the Act was withdrawn in December 2009 with effect from 1
June, 2006. As such BCCI has availed tax exemptions as a charitable organization till 30.06.2006 as per details given below:-
S.No. Annual year Amount of exemption
1. 1997-1998 Rs.11,01,44,329/-
2. 1998-1999 Rs.18,18,20,87,740/-
3. 1999-2000 Rs.8,37,14,734/-
4 2000-2001 Rs.36,01,22,999/-
5. 2001-2002 Rs.42,98,07,762/-
6. 2002-2003 Rs.31,46,41,089/-
7. 2003-2004 Rs.26,28,78,110/-
8. 2004-2005 Rs.33,46,89,451/-
9. 2005-2006 Rs.32,99,98,557/-
10. 2006-2007 Rs.127,51,52,718/-
From 2007-2008 onwards assesseeâs registration under section 12A of the Act has been withdrawn and assessed
income has also been indicated as under:-
S.No. Annual year Amount of exemption
1. 1997-1998 Rs.11,01,44,329/-
2. 1998-1999 Rs.18,18,20,87,740/-
3. 1999-2000 Rs.8,37,14,734/-
4 2000-2001 Rs.36,01,22,999/-
5. 2001-2002 Rs.42,98,07,762/-
6. 2002-2003 Rs.31,46,41,089/-
7. 2003-2004 Rs.26,28,78,110/-
8. 2004-2005 Rs.33,46,89,451/-
9. 2005-2006 Rs.32,99,98,557/-
10. 2006-2007 Rs.127,51,52,718/-
Further, Ministry of Finance (Deptt. of Revenue) has informed that no specific exemption of Customs, Central Excise duty and Service Tax has
been extended to BCCI in the last three years and the current year, except an exemption for temporary import of specified sports, medical,
photographic, broadcast and office equipment for the purpose of organizing the International Cricket Council World Cup 2011 as per
Notification No.07/11-Customs, dated 9.2.11.