Providing sports facilities to general public without restriction to any caste, creed, religion or profession eligible for exemption U/S. 11

HIGH COURT OF BOMBAY Director of Income-tax (Exemption) V/s. Goregaon Sports Club IT APPEAL NO. 6301 OF 2010 FEBRUARY 14, 2012 JUDGEMNT Dr. D.Y. Chandrachud, J.  This Appeal by the Revenue under Section 260A of the Income Tax Act, 1961 arises out of a decision of the Income Tax Appellate Tribunal dated 24 March 2010 for Assessment Year 2003-04. The following questions of law are raised in the Appeal: (a) Whether on the facts and circumstances of the case and in law, the ITAT was right in directing the AO to grant exemption under Section 11 of the IT Act ignoring the detailed...