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2018 (4) TMI 1267 - AT - Income TaxDenying exemption u/s 11 - assessee is a charitable trust engaged in the activity of promotion of swimming - 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. We are of the considered view that the assessee is eligible for exemption u/s 11 of the Income-tax Act, 1961. Therefore, we direct the AO to allow exemption u/s 11 of the Act. - Decided in favour of assessee.
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