TaxTMI 
TaxTMI 
2022 (7) TMI 435
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 02. Assessee has raised following grounds of appeal:- "1. The Hon. CIT (Exemption) erred in rejecting the application for registration u/s 12A of grant of the I.T. Act, 1961. 2. The Hon. CIT (Exemption) erred in rejecting the application for registration u/s 12A of the I.T. Act, 1961, alleging that the activities of the appellant fell under category of advancement of any other object of general public utility u/s 2(15) of the Act and therefore as per proviso to section 2(15) and for other unjustified reasons, the appellant was not entitled for and registration, which view being factually and legally incorrect, the registration u/s 12A may kindly be granted to the appellant. 3. The appellant craves leave to add, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 07. The learned Authorized Representative submitted that only activity under taken by the assessee is promoting the sports of gymnastics by coaching students, organizing training programme, organizing coaching campus etc. It is the claim that the assessee is not involved in activity in the nature of trade or commerce or business where proviso to Section 2(15) of the Act is attracted. Assessee also relied on Circular 395 dated 24th September, 1984 where it has been clarified that promotion of sports and games is a charitable purpose. It is also referred to CBDT circular no. 11/2008 dated 19th December, 2008 wherein it has been clarified that if the assessee has the object of advancement of any other object of general public utility engaged....
X X X X Extracts X X X X
X X X X Extracts X X X X
....'3. Objects and Goal Of TRUST: "Gymnastics Sevabhavi Sansthan" formed for undertaking charitable object of following various Social, Educational, Cultural, Sports, Medical and Cultural development of Children, Youth & women. (a) Sports 1. To promote and popularise the sport of Gymnastics 2. To create awareness about gymnastics from villages to cities. 3. To develop state, national and international level Gymnastic players. 4. To create awareness among people about the emotional, intellectual and psychological progress due to gymnastics. 5. To Organize this Sport Competitions from District to International level. 6. To prepare maximum number of players and coaches for Gy....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... development. 6. To promote the importance of education in tribal areas which are deprived of education and to arrange various educational programmes in the tribal areas. 7. To arrange school fees, scholarships, notebooks, study books, writing material, stationery for the poor and needy students To felicitate bright students and arrange financial help for them. 8. To train for traditional Adivasi dance forms. Eg: dholnach, tarpanach, etc. (c)SOCIAL: 1. To help the people suffering from AIDS and other natural calamities like floods and earthquake and undertake other social programmes. 2. To eradicate superstition/blind faiths and prohibition of alcoholism among adivasis community ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rough the foundation. 7. To provide a platform for new comers in art and cultural fields and to arrange competitive festivals and to create cultural exchange in India and abroad by making new artwork (e)CULTURAL: 1. To establish and run Annachatra, Panpoi etc 2. To celebrate various festivals such as Dahlhandi, Mahashivaratri, Ganeshotsav, Navaratrotsav, Kojagiri Poornima and Shivajayanti, Gandhi Jayanti, Lokmanya Tilak Jayanti and national days i.e. 26th January, 15th August, 1 May. To arrange charity programmes on the said days. To arrange charity programmes. To establish charity service centre in future and arrange drama, dance, soloist from students for cultural development among them' 010. We find....