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2012 (8) TMI 611 - BOMBAY HIGH COURT
Charitable purpose within the meaning of section 2(15) of the Income-tax Act – Held that:- Assessee is providing sports facilities as a part of its activities consisting of badminton, table tennis, billiards, cricket and skating among others - assessee provides service to its members does not detract from the position that it advances a general public utility. The advancement of any object of benefit to the public or a section of the public as distinguished from a benefit to an individual or a group of individuals would be a charitable purpose - Assessing Officer did not determine whether the requirements of section 11 were fulfilled - matter remanded back to the Assessing Officer