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IT exemption u/s 11 cannot be denied merely on the grounds that the assessee serves alcohol in the club
Case Law Details
- Case Name
- ADIT (Exemption) Vs The Chembur Gymkhana (ITAT Mumbai 'E' Bench)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Mumbai
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RELEVANT PARAGRAPH
16. We heard both the parties and perused the orders of the revenue as well as other records available before us. The issue before us is whether the assessee is the charitable organisation and entitled to the benefits u/s 11 or alternatively the mutual organisation is controlled by the principles of mutuality. In brief, the case of the assessee is that he is a charitable organisation and the objects and the activities of the club confirm the same and rely on various judicial findings such as the AP High Courts judgment in the case Andhra Pradesh Riding Club ...
