https://www.taxtmi.com/circulars?id=10082 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. en-us Thu, 23 Aug 1973 00:00:00 +0530 Fri, 17 Jun 2011 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10082 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. Circulars Income Tax Thu, 23 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10082