S. 56 : Income from other sources-Former Cricketer-Revised return-Amount shown as taxable in the return-Return is accepted-Delay of 1993 in filing the appeal before CIT(A) is condoned-One-time benefit received by assessee, a former cricketer, from BCCI in recognition of his services to Indian cricket-Exempt under section 56(2)(vii)-BCCI is a trust registered under section 12AA of the Act. [S. 12AA, 56 (2)(vii, 143(1), Art. 265]