The Income Tax authorities have looked into the affairs of the four cricket associations, namely Saurastra Cricket Association, Baroda Cricket Association, Kerala Cricket Association and Maharastra Cricket Association and have found that these cricket associations were engaged in certain activities which were considered commercial in nature in view of the amended provisions of Sec 2(15) of the Income Tax Act, 1961. Consequently, the scrutiny of assessments in these cases has resulted into the withdrawal of tax-exemption. Past assessments in these cases have also been reopened by the Department to examine the correctness of their claim for income tax exemption during the periods concerned.

Commercial activity reclassification under Section 2(15): tax-exemption withdrawn and past assessments reopened for associations' scrutiny. Four regional cricket associations had income-tax exemptions withdrawn after certain of their activities were classified as commercial under the amended Section 2(15), leading the tax department to reopen prior assessments to verify the correctness of earlier exemption claims and to scrutinise eligibility based on activity recharacterisation.