https://www.taxtmi.com/caselaws?id=360526 The ITAT upheld the Ld. CIT(A)'s decision, granting the assessee exemption under section 11 of the Income Tax Act. Despite challenges from the Revenue questioning the charitable nature of the activities, previous judicial decisions supporting the provision of sports facilities to the public without restrictions justified the exemption. The ITAT dismissed the Revenue's appeal, affirming the eligibility of the assessee for exemption under the Income Tax Act based on consistent favorable rulings and the charitable nature of the activities. en-us Wed, 16 May 2018 00:00:00 +0530 Fri, 18 May 2018 09:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360526 The ITAT upheld the Ld. CIT(A)'s decision, granting the assessee exemption under section 11 of the Income Tax Act. Despite challenges from the Revenue questioning the charitable nature of the activities, previous judicial decisions supporting the provision of sports facilities to the public without restrictions justified the exemption. The ITAT dismissed the Revenue's appeal, affirming the eligibility of the assessee for exemption under the Income Tax Act based on consistent favorable rulings and the charitable nature of the activities. Case-Laws Income Tax Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360526