The assessee society was recognized body for selection of cricket player in State of Chhattisgarh. \u00a0The assessee was associate member of BCCI formed solely for promotion of cricket in the State of Chhattisgarh. \u00a0The main objects of the assessee trust were to encourage sports facilities at district level and to encourage young and talented sportsmen and also to provide facility for cricket among the sportsmen. \u00a0The assessee was organizing coaching for cricket players, conducting matches at district and State level, organizing camp for the players to develop their skill for national and international tournaments. The assessee filed an application for registration under S.12AA. The CIT(E) pointed out that the assessee was conducting Indian Premier League (IPL) which was commercial in nature and the assessee gets a share in IPL from BCCI. \u00a0The Commissioner had rejected the application of the assessee for granting registration under S. 12AA because the assessee was in receipts from the BCCI every year and these were in nature of trade, commerce or business as per proviso to S. 2(15) and, therefore, the assessee was not carrying out any charitable activities.\u00a0 On appeal to Tribunal against the action of the CIT(E), it was held by Tribunal that where assessee-society was set up with object of promoting sport of cricket and to bring out new talent in field of cricket and to organize coaching and camps for players, conduct matches at district and State level, it could not be said that assessee was providing any service in nature of trade, commerce or industry and assessee was entitled to registration under S.\u00a0 12AA of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AA : Procedure for registration\u2013Trust or institution-Organizing coaching for players, conducting matches at district and State level and organizing camps for players to develop their skill for national and international tournament\u2013Held not to provide any service in nature of trade, commerce or industry-Eligible for registration. [S.2(15)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8505","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2db","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=8505"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8505\/revisions"}],"predecessor-version":[{"id":8506,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8505\/revisions\/8506"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}