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2018 (5) TMI 1090 - ITAT MUMBAIExemption u/s 11 - whether assessee performs a charitable purposes within the meaning of proviso to section 2(15) as providing sports facilities - Held that:- Respectfully following the decision of Hon’ble Bombay High Court in assessee’s own case for assessment year 2003-04 [2012 (4) TMI 214 - BOMBAY HIGH COURT] as held that providing sports facilities to general public without restriction of any caste, creed, religion or profession is eligible for exemption under section 11. Thus we are of the considered view that the assessee is eligible for exemption under section 11 of the Income Tax Act, 1961. Therefore, we direct the AO to allow the benefit of exemption under section 11 of the Income Tax Act, 1961. - Decided in favour of assessee
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