Sports Trust’s Charitable Status Sent Back for Review Due to SC’s AUDA Interpretation

ITO Vs Chembur Gymkhana (ITAT Mumbai) These four appeals were filed by the revenue against orders of the National Faceless Appeal Centre (CIT(A)) for Assessment Years 2013-14, 2015-16, 2016-17 and 2018-19. The primary issue concerns whether the assessee, a sports trust registered as a public charitable trust since 1975 and registered under section 12A since 1981, is entitled to exemption under section 11 of the Income Tax Act. The assessee’s stated charitable object falls under “general public utility” (GPU), and it provides sports facilities and coaching on government-leased grounds, ch...