Allowing the appeal of the assesse the Tribunal held that ;the object of the association is promotion of State Cricket , activities of the assesse was not in doubt hence the asseessee was held to be entitle to registration .s( AY. 1997-98 , 2011-12)
Orissa Cricket Association v. CIT (2018) 61 ITR 675 (Ctk) (Trib)
S.12AA: Procedure for registration- Trust or institution Promotion of State Cricket – Entitle to registration [ S.2(15) , 12A ]