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2021 (5) TMI 62 - ITAT MUMBAIExemption u/s.11 - assessee club is not covered by the principle of mutuality thereby violating provisions of section 13 which disentitles the trust from claiming exemption u/s. 11 - HELD THAT:- The Hon'ble Bombay High Court in the case of DIT vs Goregaon Sports Club [2012 (4) TMI 214 - BOMBAY HIGH COURT] held that providing sports facilities to general public without restriction to any caste, creed, religion or profession is eligible for exemption u/s 11 of Income-tax Act, 1961. In this view of the matter and respectfully following the ratio of The Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust [2018 (7) TMI 2043 - ITAT MUMBAI] assessee is eligible for exemption u/s 11 of the Income-tax Act, 1961. - Decided in favour of assessee.
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