AI Drafter 
TaxTMI 
TaxTMI 
2018 (5) TMI 1090
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....tances of the case and in law, the Ld CIT(A) was right in holding that the assessee performs a charitable purposes within the meaning of proviso to section 2(15) of the Income Tax Act, 1961. 2. Whether on the facts and circumstances of the case and in law the ld. CIT(A) erred in ignoring the decision, being the facts are same, the Hon'ble ITAT "B" Bench Mumbai in the case of Navi Mumbai Merchants Gymkhana, vide order No. ITA No. 1 96/Mum/2013 dated 21. 05. 2014, in which it has been held that the club is not a charitable organization within the meaning of section 2(15) of the Income Tax Act, 1961. 3. Whether, on the facts and in the circumstances of the case and in law, the Ld CIT('A) erred in directing to allow ex....
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....uthorised representative of the assessee appeared from time to time and furnished the details as called for. During the course of assessment proceedings, the AO observed that the main object of the assessee is to impart physical education by training and coaching in various sports disciplines as per its objects clause. The AO further observed that the assessee has derived various incomes including income from hiring and royalty, therefore, called upon the assessee to explain as to why the benefit of exemption claimed under section 11 shall not be denied in view of the fact that the activities undertaken by the assessee are coming within the ambit of proviso to section 2(15) of the Income Tax Act, 1961. In response, the assessee submitted th....
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.... 1961. The Ld. CIT(A) after considering the relevant submissions of the assessee and also by following the decision of ITAT, in assessee's own case for earlier year observed that since there is no change in facts during the year under consideration the AO was directed to allow the benefit of exemption claimed under section 11 of the Income Tax Act, 1961. The relevant portion of the order of the Ld. CIT(A) is extracted as below: "5. 2. I have considered the facts and circumstances of the case, gone through the assessment order of the A. O and the submissions of the appellant and also discussed the case with the AR of the appel lant. The contentions and submissions of the appellant are being discussed and decided here in under: ....
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....-99 to A. Y. 2006-07 have also decided in favour of the appellant. Also my predecessor held that the assessee is entitled to exemption u/s 11 of the Act. Respectfully relying on the order of Hon. High Court and orders of Honorable Tribunal in the case of appellant the appellant is entitled to exemption under section 11 of the Income tax Act. Therefore ground no. 1 is allowed. " The above findings of the CIT(A) were upheld by Hon. TAT vide order dated 2. 3. 2015 observing as under :- "5, We have carefully perused the orders of the authorities below and the relevant decision of the Tribunal in ITA No. 6621/M112 for A. Y. 2008-09. We find force in the contention of the Ld. Counsel. The issues involved in the year under consid....
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.... appellant is a Charitable Institution entitled for exemption under section 11 of the Act. Similarly, Hon'ble ITAT right from AY. 1998-99 to A. Y. 2009-10 has decided this issue in favour of the appellant. Hence, respectfully relying on the order of the Hon'ble Bombay High Court and orders of Hon'ble Tribunal in the case of the appellant, I hold that the appellant is entitled to exemption under section 11 of the Act. The AO is directed accordingly to grant exemption under section 11 of the Act" This order of CIT(A) has also been upheld by Hon ITAT vide order dated 23. 09. 2015. As there is no change in facts, observations of the Assessing Officer in the year under consideration, and the submissions made as compared to t....
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....e for the A. Y. 2010-11 dated 23/09/2015, wherein similar claim of assessee was allowed by dismissing the Revenue's appeal. Respectfully following the order of the Tribunal in assessee's own case, we do not find ITA No. 2139/Mum/2016 Goregaon Sports Club any infirmity in the order of CIT(A) for allowing assessee's claim of exemption u/s. 11 r. w. s. 2(15) of IT Act. " 7. The Hon'ble Bombay High Court in the case of DIT (Exemption) vs. Goregaon Sports Club (2012) 347 ITR 338 (Bom. ) has held that providing sports facilities to general public without restriction of any caste, creed, religion or profession is eligible for exemption under section 11 of the Income Tax Act, 1961. The relevant portion of the order is extracted below....