Haryana Rifle Association Wins Appeal Over Charitable Status: ITAT Delhi

Haryana Rifle Association Vs CIT (ITAT Delhi)

Introduction: In a pivotal ruling, the Income Tax Appellate Tribunal (ITAT) in Delhi has favored the Haryana Rifle Association in a case against the Commissioner of Income Tax (CIT). The case revolved around whether the association’s activities, particularly its charging of fees for conducting matches or tournaments and its sale of ammunition, were of a commercial nature. This verdict has important implications for similar sports associations seeking tax exemptions under the Income Tax

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