Exemption Allowed as Sponsorship and Royalty were Incidental to Charitable Purpose: ITAT Delhi

ITO (Exemption) Vs Wrestling Federation of India (ITAT Delhi) The appeal before the Tribunal was filed by the Revenue against the order of the Commissioner of Income Tax (Appeals) dated 08.07.2025 for Assessment Year 2017–18. The assessee also filed a cross objection. Both were heard together and disposed of by a common order. The assessee, a society registered under section 12A and holding approval under section 80G, filed its return declaring nil income and claiming exemption under sections 11 and 12 of the Income Tax Act, 1961. The case was selected for scrutiny, and during assessment pro...