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    <title>2013 (5) TMI 155 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the Director of Income-tax (Exemptions) decision to cancel the registration of the Tamil Nadu Cricket Association under section 12AA(3) of the Income-tax Act. It found that the association&#039;s activities were primarily commercial rather than charitable, generating substantial revenue from commercial ventures like IPL matches and advertising. The Tribunal agreed that the association did not meet the necessary criteria for charitable status, leading to the dismissal of the association&#039;s appeal.</description>
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    <pubDate>Fri, 22 Feb 2013 00:00:00 +0530</pubDate>
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      <description>The Tribunal upheld the Director of Income-tax (Exemptions) decision to cancel the registration of the Tamil Nadu Cricket Association under section 12AA(3) of the Income-tax Act. It found that the association&#039;s activities were primarily commercial rather than charitable, generating substantial revenue from commercial ventures like IPL matches and advertising. The Tribunal agreed that the association did not meet the necessary criteria for charitable status, leading to the dismissal of the association&#039;s appeal.</description>
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      <pubDate>Fri, 22 Feb 2013 00:00:00 +0530</pubDate>
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