Sports Foundation v. ITO(E)

87 Taxmann.com 313Income Tax Appellate Tribunal2017#16252 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 11 Section 12AB Section 2(15)Section 12A(1)(ac)(iii)Section 12A(1)(ac)(vi)Section 80G Section 80G(5)(iii)Section 10(23C)

Issues it is cited on

section 12a(1)(ac)(vi)section 2(15)section 12ab section 12a section 11 india business

Judgments citing Sports Foundation v. ITO(E)

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALURU

Appeals stands Allowed

ITA 234/PAN/2025[80G]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]

Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

…consequently eligibility for claiming ITAT-Panaji Page 20 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 exemption u/s 11 of the Act came for consideration before the Ld. Co-ordinate bench in ‘Dahisar Sports Foundation Vs ITO(E)’ [2017, 87 Taxmann.com 313 (Mum)], wherein the assessee-trust’s main object was promotion of sports and games as advancement of any other object of general public utility. There it held that, collecting of certain charges from coaching camps meant for promotion of sports and games only could not alter its basic character of promotion of sports/games being charitable…

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALORE

Appeals stands Allowed

ITA 233/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]

Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

FEDERATION OF EUROPEAN BUSINESS IN INDIA,DELHI vs. CIT(EXEMPTION), DELHI

In the result, the appeal of the assessee is allowed as above

ITA 2446/DEL/2025[-]Status: DisposedITAT Delhi03 Dec 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishrafederation Of European Commissioner Of Income Business In India, Tax (Exemption), Aiwan-E-Ghalib Complex, Vs. E-2, Civic Centre, Mata Sundari Lane, Minto Road, Minto Road, New Delhi-110002 New Delhi-110002 Pan: Aafcf5934N (Appellant) (Respondent) Appellant By Sh. Amol Sinha, Advocate Sh. Ankit Kumar, Advocate Respondent By Sh. Jitender Singh, Cit-Dr Date Of Hearing 15/10/2025 Date Of Pronouncement 03/12/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.03.2025 Of The Commissioner Of Income Tax (Exemption), New Delhi [‘Cit(E)’].

Section 12ASection 12A(1)(ac)Section 2(15)Section 8

…Exemptions) (2015) 53Taxmann.com 404 (Delhi) 4. Confederation of Pharma Dealers Association vs. Commissioner of Income Tax (Exemption) [2022] 137 Taxmann.com 117 (Raipur-Trib.) 5. Dahisar Sports Foundation vs. Income Tax Officer (Exemption)-(1). Mumbal [2017] 87 Taxmann.com 313 (Mumbai-Trib.) 6. Bombay Chamber of Commerce vs. Income Tax Officer (Exemption)-(1). Mumbai All the above case laws lay that promoting, stimulating, protecting and developing trade and commerce in general were charitable activities, it is evident that the emphasis of the above judgments has been on the general nature of the activities whi…

SPORTS AUTHORITY OF GUJARAT,GANDHINAGAR vs. THE DCIT (EXEMPRTION) (HQ), AHMEDABAD

In the result, Ground Number 3 of the assessee’s appeal is dismissed

ITA 943/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 11Section 12ASection 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Sports Authority of DCIT, Gujarat, Block No. 14, (Exemption) (HQ), 3rd Floor, Dr. Jivraj Mehta Vs Ahmedabad Bhawan, (Respondent) Gandhinagar-382010 PAN: AAATS7106F (Appellant) Assessee by: Shri Suresh Gandhi, A.R. Revenue by: Shri Anshu Prakash, CIT-D.R. Date of hearing : 15-02-2022 Date of pronouncement : 28-02-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by th…

OTTERS CLUB,MUMBAI vs. DDIT (E)-II(1), MUMBAI

In the result, appeal is partly allowed in terms indicated above

ITA 648/MUM/2013[2009-10]Status: DisposedITAT Mumbai07 Aug 2019AY 2009-10

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri Abirama Kartikeyan

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.648/Mum./2013 ITA no.1551/Mum./2015 (Assessment Year: 2009–10) (Assessment Year: 2010–11) ITA no.1552/Mum./2015 ITA no.6913/Mum./2016 (Assessment Year: 2011–12) (Assessment Year: 2012–13) ITA no.6914/Mum./2016 (Assessment Year: 2013–14) Otters Club Carter Road ……………. Appellant Mumbai 400 050 PAN – AAATO0013F v/s Income Tax Officer (Exemp.) ……………. Respondent Ward–2(2), Mumbai Revenue by : Shri Abirama Kartikeyan Assessee by: Shri Porus Kaka a/w Shri Nitesh Joshi…

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

…1 Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI Before Shri Mahavir Singh (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.1039 & 1040/Mum/2016 (Assessment years: 2010-11 & 2011-12) & The Pransukhlal Mafatlal vs ITO (Eemp.).II(1), MumbaI Hindu Swimming Bath & Boat Club Trust, Netaji Subhash Road, Chowpatty, Mumbai-7 PAN : AAATT9571H Appellant by Shri Percy Pardiwala / Nishant Thakkar / Ms. Jasmin Amalsadvala Revenue by Shri Rajat Mittal Date of hearing 12-03-2018 Date of pronouncement 21-03-2018 O R D E R Per G Ma…