Assessee is engaged in promoting various sports especially cricket at the State as well as at the National level. The assessee had shown income under the head income from other sources amounting to Rs. 1.57 crores which consisted of annual maintenance fees from members, renting of ground and tournament income. The assessing Officer held that the income from other sources was from activities that were commercial in nature as the aggregated value of receipts exceeded Rs. 25 lakhs and would be covered by the first proviso to section 2(15) hence disallowed exemptions of various receipts available to assessee under section 11  of the Act. CIT (A) allowed the exemption. On appeal, the Tribunal held that since the predominant object of assessee was to promote cricket and other sports and receipts shown under the head income from other sources were from activities undertaken in furtherance of various sports, profit earning was not the predominant purpose of the proviso to section 2(15) could not have been invoked. Order of CIT(A)  (AY. 2009-10)