TMI Blog2012 (4) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ub is open to a section of the community doesn't mean that the club has been constituted for the advancement of any other object of general public utility - AO did not have an occasion to consider the application of the funds as per Section 11, since he had come to the conclusion that the Assessee does not fulfill the charitable purpose as defined in Section 2(15) hence remit the proceedings back to the AO to determine whether the requirements of Section 11 have been duly fulfilled as regards the application of the funds - Appeal of revenue disposed off as the Assessee is a Charitable Institution - INCOME TAX APPEAL NO. 6301 OF 2010 - - - Dated:- 14-2-2012 - DR.D.Y.CHANDRACHUD M.S. SANKLECHA, JJ. Mr.Suresh Kumar for appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) Whether on the facts and circumstances of the case and in law, the ITAT was right in granting relief to the assessee on income from other sources, ignoring the fact that such incomes are earned from the non-members? 2. In the present case the Assessee is registered under the Bombay Public Trusts Act, 1950 and under Section 12A of the Income Tax Act, 1961. The main object of the Assessee is to promote sports and athletic activities. The Assessing Officer upon the return of the income being filed, passed an order of assessment under Section 143(3) but denied the exemption claimed under Section 11. Subsequently, the assessment was reopened since there was a mistake in calculations and while completing the reassessment the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... club has been constituted for the advancement of any other object of general public utility. The Club is not formed for the benefit of an individual or a group of individuals as such. However, while affirming that the object of the Club falls within the purview of Section 2(15), this Court had remanded the proceedings back to the Assessing Officer to determine whether as regards the application of the funds, the requirements of Section 11 have been duly fulfilled. In the present case also the Assessing Officer did not have an occasion to consider the application of the funds with reference to provisions of Section 11, since he had come to the conclusion that the Assessee does not fulfill the charitable purpose as defined in Section 2(15). 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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