ORISSA OLYMPIC ASSOCIATION,CUTTACK vs. CIT(EXEMPTIONS), HYDERABAD
In the result, appeal of the assessee is allowed
ITA 323/CTK/2017[2009-10]Status: DisposedITAT Cuttack06 Dec 2019AY 2009-10
Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010
For Appellant: S/Shri S.K.Tulsyan/Digat Dash, ARsFor Respondent: Shri S.M.Keshkamat, CIT, DR
Section 11Section 12ASection 2(15)Section 4(3)
…) was not correct and right in allowing registration upto assessment year 2008-09 and denying registration for the subsequent period. 11. Placing reliance on the decision of ITAT Mumbai in the case of Dahisar Sports Foundation vs ITO (Exemptions)-1, Mumbai, 167 ITD 710 (Mumbai), ld counsel submitted that if the object or purpose of an 12. Further, placing reliance on another judgment of Hon’ble Bombay High Court in the case of Director of Income Tax (Exemptions) vs Khar Gymkhana(2016) 385 ITR 162 (Bom), ld counsel submitted that once registration u/s.12A has been granted considering the charitable objective…