'Chhattisgarh State Cricket Sangh' was eligible for sec. 12A registration as it was promoting cricket

INCOME TAX : 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 section 12AA

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