https://www.taxtmi.com/caselaws?id=38664 Promotion of sports and games can fall within "charitable purpose" as advancement of an object of general public utility where the activity serves the physical and social well-being of the public and is not confined to members alone. A licence under section 26 of the Indian Companies Act, 1913 was treated as only prima facie evidence and not conclusive for income-tax purposes. The club's social intercourse object was regarded as ancillary rather than a distinct non-charitable purpose, so the dominant purpose remained charitable. Relief under section 4(3)(i) of the Income-tax Act, 1922 was therefore available. en-us Mon, 01 Mar 1976 00:00:00 +0530 Thu, 08 Apr 2010 10:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38664 Promotion of sports and games can fall within "charitable purpose" as advancement of an object of general public utility where the activity serves the physical and social well-being of the public and is not confined to members alone. A licence under section 26 of the Indian Companies Act, 1913 was treated as only prima facie evidence and not conclusive for income-tax purposes. The club's social intercourse object was regarded as ancillary rather than a distinct non-charitable purpose, so the dominant purpose remained charitable. Relief under section 4(3)(i) of the Income-tax Act, 1922 was therefore available. Case-Laws Income Tax Mon, 01 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38664