DIT v. Goregaon Sports Club

347 ITR 338High Court2012#20577 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Judgments citing DIT v. Goregaon Sports Club

ITO (E)-2(4), Mumbai vs. The Pransukhlal Mafatlal Hindu Swimming Bath and Boat Club Trust, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 684/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Mar 2021AY 2013-14

Bench: Shri M. Balaganesh () & Shri Ravish Sood () Ito (E)-2(4) The Pransukhlal Mafatlal Room No. 503, 5Th Floor, Vs. Hindu, Swimmimg Bath & Piramal Chambers, Boat Club Trust, Netaji Lal Baug, Parel, Subhash Road, Chowpatty, Mumbai – 400 012 Mumbai – 400 007

For Appellant: Shri Nishant Thakkar &For Respondent: Ms. Shreekala Pardeshi, D.R
Section 11Section 12ASection 13Section 13(8)Section 143(2)Section 143(3)Section 2(15)

…ld that the assessee trust should not be visited with denial of exemption. Hence, the orders of the authorities below is set aside and issue decided in favour of the assessee. 14. The Hon'ble Bombay High Court in the case of DIT vs Goregaon Sports Club (2012) 347 ITR 338 (Bom) held that providing sports facilities to general public without restriction to any caste, creed, religion or profession is eligible for exemption u/s 11 of Income-tax Act, 1961. 15. In this view of the matter and respectfully following the ratios of the case laws discussed above, we are of the considered view that the ITA No.511/Mum/2017 Th…

The Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust, Mumbai vs. ITO (E)2(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 511/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jul 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm The Pransukhlal Mafatlal Hindu Vs. Ito (Exemp)-2(4) Swimming Bath & Boat Club Trust, Mumbai Netaji Subhash Road Chowpatty, Mumbai-400007 Pan/Gir No.Aaatt9571H Appellant) .. Respondent)

Section 11Section 12ASection 13Section 143(3)Section 2(15)

…ld that the assessee trust should not be visited with denial of exemption. Hence, the orders of the authorities below is set aside and issue decided in favour of the assessee. 14. The Hon'ble Bombay High Court in the case of DIT vs Goregaon Sports Club (2012) 347 ITR 338 (Bom) held that providing sports facilities to general public without restriction to any caste, creed, religion or profession is eligible for exemption u/s 11 of Income-tax Act, 1961. 15. In this view of the matter and respectfully following the ratios of the case laws discussed above, we are of the considered view that the 7 The Pransukhlal Mafa…

ACIT (E) 1(1), Mumbai vs. Goregaon Sports Club, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 7033/MUM/2016[2012-13]Status: DisposedITAT Mumbai16 May 2018AY 2012-13

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2012-13

For Appellant: Shri. Haresh Purushottamdas Shah, A.RFor Respondent: Mrs. N. Hemalatha, D.R
Section 11Section 12ASection 143(2)Section 2(15)

…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: “In the case of DIT ('Exemption) v. Chembur Gymkhana [Income Tax Appeal No. 5568 of 2010, d…

The Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust, Mumbai vs. ITO (E) II(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1039/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Mar 2018AY 2010-11

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 11Section 12ASection 143(2)Section 2

…that the assessee trust should not be visited with denial of exemption. Hence, the orders of the authorities below is set aside and issue decided in favour of the assessee. 14. The Hon’ble Bombay High Court in the case of DIT vs Goregaon Sports Club (2012) 347 ITR 338 (Bom) held that providing sports facilities to general public without restriction to any caste, creed, religion or profession is eligible for exemption u/s 11 of Income-tax Act, 1961. 15. In this view of the matter and respectfully following the ratios of the case laws discussed above, we are of the considered view that the assessee is eligible…

DIT v. Goregaon Sports Club (347 ITR 338) — Cited in 4 Judgments | BharatTax