IN HIGH COURT OF DELHI AT NEW DELHI ITA 614/2019 COMMISSIONER OF INCOME TAX EXEMPTION Appellant Through: Mr. Puneet Rai and Mr. Ruchir Bhatia, Advocates. versus RAILWAY SPORTS PROMOTION BOARD .Respondent Through CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 12.07.2019 1. This is appeal filed by Revenue against order dated 30 th November, 2018 passed by Income Tax Appellate Tribunal (ITAT) in ITA No. 4833/Del/2016 for Assessment Year (AY) 2006-07. 2. question sought to be urged by Revenue is whether ITAT erred in upholding order of Commissioner of Income Tax (Appeals) [ CIT (A) ] which held that objects and activities of Assessee were to promote sports persons in Ministry of Railways and participation in sports events outside India is not covered under Section 11 (1) (c) of Income Tax Act, 1961 (Act). In circumstances, it was held that expenditure was applied for purposes of outside India and accordingly deletion as ordered by CIT (A) except Rs. 6,68,300/- was upheld. 3. Having heard learned counsel for Revenue and having examined impugned order of ITAT, Court is of view that it suffers from no legal infirmity. 4. No substantial question of law arises for consideration of Court Appeal is accordingly dismissed. S. MURALIDHAR, J. TALWANT SINGH, J. JULY 12, 2019 amit Commissioner of Income-tax, exemption v. Railway Sports Promotion Board