Promotion of sports as charitable purpose restricted; only government-approved sports associations eligible for donation tax deduction. Promotion of sports is not generally a charitable purpose under section 2(15). Donations to sports associations qualify for deduction under section 80-G only if the association is approved under section 10(23) and meets its conditions. Such associations cannot claim exemption under section 11 unless they have the section 10(23) approval. Recognition certificates under section 80-G must not be issued without that approval, and past recognitions should be reviewed and, if improper, cancelled.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Promotion of sports as charitable purpose restricted; only government-approved sports associations eligible for donation tax deduction.
Promotion of sports is not generally a charitable purpose under section 2(15). Donations to sports associations qualify for deduction under section 80-G only if the association is approved under section 10(23) and meets its conditions. Such associations cannot claim exemption under section 11 unless they have the section 10(23) approval. Recognition certificates under section 80-G must not be issued without that approval, and past recognitions should be reviewed and, if improper, cancelled.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
