https://www.taxtmi.com/circulars?id=4794 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. en-us Mon, 24 Sep 1984 00:00:00 +0530 Sat, 02 Aug 2008 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4794 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. Circulars Income Tax Mon, 24 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4794