Promotion of sports as a charitable purpose enables tax exemption claims under the Act even without specific approval. Promotion of sports and games falls within the definition of charitable purpose in section 2(15) as advancement of an object of general public utility; therefore, an association engaged in promoting sports may claim exemption under section 11 of the Income-tax Act even if not approved under section 10(23) for sports associations.
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 a charitable purpose enables tax exemption claims under the Act even without specific approval.
Promotion of sports and games falls within the definition of charitable purpose in section 2(15) as advancement of an object of general public utility; therefore, an association engaged in promoting sports may claim exemption under section 11 of the Income-tax Act even if not approved under section 10(23) for sports associations.
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