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ADIT (E) Inv Cir-I, New Delhi Versus Amateur Athletics Federation of India

2016 (2) TMI 886 - ITAT DELHI

Entitlement to deduction u/s 11 - Held that:- Merely because the assessee receives some recognition fees will not deviate the fact that the main object of the assessee is to promote sports which is apparently for the advancement of general public utility as provided in Section 2(15) of the Act which defines charitable purposes. The words "advancement of any other object of general public utility" would exclude objects of private gain; but this requirement is also stratified in the present case b .....

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a charitable purpose merely because some profit arises from the activity. The exclusionary clause does not require that the activity must be carried on in such a manner that it does not result in any profit. The restrictive condition that the purpose should not involve the carrying on of any activity for profit would be satisfied if profit making is not the real object. Therefore the assessee is entitled for the deduction under Section 11 of the Act. - Decided in favour of assessee. - ITA No. 6 .....

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d in deleting the addition of ₹ 50,76,003/- made by the A.O by invoking the provisions of Section 2(15) of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of ₹ 2,21,555/- on account of disallowance of depreciation. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate the fact that the A.O denied the claim of exemption to the assessee u/s 11 .....

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94/- on account of disallowance of depreciation. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate the fact that the A.O denied the claim of exemption to the assessee u/s 11 & 12 of the Act." 3. The assessee is a sports federation promoting athletics in India and the federation is recognized by Ministry of Youth Affairs & Sports. The assessee receives recognition fees for recognizing various sports events in India. The case was .....

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ndia and it is a charitable organization. The assessee was not involved in any business activity and it merely receives some amounts as recognition fees which is not a business activity. There is no profit motive in the activities of the assessee and as such there is no proper justification for denying the exemption u/s 11 of the Act. The CIT(A) held that the prime objective of the federation was to promote athletics and sports in India and for this the assessee charges some amount for recognizi .....

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f Section 2(15) of the Act which defines charitable purposes. Thus the CIT(A) held that the assessee comes under the category of charitable organization and even the case laws relied on by the assessee supports the case of the assessee. Accordingly the claim of the assessee for exemption u/s 11 was allowed by the CIT(A). 6. The DR relied upon the order of the Assessing Officer. 7. We have perused all the records and heard the Ld. DR. The CIT(A) was right in holding that the prime object of the f .....

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