whether the promotion of sports can be regarded as 'charitable purpose' within the meaning of section 2(15) of the Income-tax Act, 1961.

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..... stion whether the promotion of sports can be regarded as 'charitable purpose' within the meaning of section 2(15) of the Income-tax Act, 1961. 2. Finance Act, 1973 has amended section 80-G of the Income-tax Act, 1961, by which donations made to sports associations or institutions, which have been approved under section 10(23) of the Income-tax Act, 1961 will now qualify for deduction under secti .....

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..... r s.10(23) can be claimed by producing a copy of the order of approval or that of a certificate granted by the C.I.T. under S.80-G. Care may be taken to see that no recognition certificate is issued to sports associations not approved in this manner. 3. In the past, in some of the Commissioners' charges such institutions have been treated as charitable and recognition certificates under section .....

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