Promotion of Sports-Whether a charitable purpose-Clarification Regarding - Income Tax - 395/1984

Promotion of Sports-Whether a charitable purpose-Clarification Regarding Circular No. 395 Dated 24/9/1984 The expression "charitable purpose" is defined in section 2(15) of the Income-tax Act, 1961, to include relief of the poor, education, medical relief and the advancement of any other object of general public utility. The question whether promotion of sports and games can be considered as being a charitable purpose has been examined. The Board are advised that the advancement of any object beneficial to the public or a section of the public as distinguished from an individual or group of individuals would be an object of general public utility. In view thereof, promotion of sports and games is considered to be a charitable purpose within the meaning of section 2(15). Therefore, an association or institution engaged in the promotion of sports and games can claim exemption under section 11 of the Act, even if it is not approved under section 10(23) relating to exemption from tax of sports associations and institutions having their objects as, the promotion, control, regulation and encouragement of specified sports and games. Sd/- (R.K. Tewari) Under Secy. Central Board of Direct Taxes.