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In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld
Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017
6. Under the amended provisions of section 2(15) of the I.T. Act, the appellant’s case do not fall under main clauses of relief of poor or education or medical relief but it falls under residuary clause of “advancement of any other object of general public utility.” The hurdle which appellant is required to pass is whether such