https://www.taxtmi.com/caselaws?id=272181 The appeals were filed by the revenue challenging the deletion of additions under Section 2(15) of the Income Tax Act, 1961 for A.Y. 2009-10 and A.Y. 2010-11. The CIT(A) found that the assessee, a sports federation promoting athletics in India, aimed at promoting sports and athletics for charitable purposes. The ITAT upheld the CIT(A)'s decision, emphasizing that the federation's primary objective was charitable, leading to the allowance of exemption under Section 11 for both assessment years. The appeals were dismissed, confirming the charitable status of the federation and its entitlement to the tax exemption. en-us Tue, 02 Feb 2016 00:00:00 +0530 Mon, 29 Feb 2016 01:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272181 The appeals were filed by the revenue challenging the deletion of additions under Section 2(15) of the Income Tax Act, 1961 for A.Y. 2009-10 and A.Y. 2010-11. The CIT(A) found that the assessee, a sports federation promoting athletics in India, aimed at promoting sports and athletics for charitable purposes. The ITAT upheld the CIT(A)'s decision, emphasizing that the federation's primary objective was charitable, leading to the allowance of exemption under Section 11 for both assessment years. The appeals were dismissed, confirming the charitable status of the federation and its entitlement to the tax exemption. Case-Laws Income Tax Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272181