https://www.taxtmi.com/caselaws?id=241168 Cancellation of registration under income tax for a cricket association was challenged on the ground that activities remained genuine and amounted to an object of public utility within the definition of charitable purpose. The court held that the proviso to the charitable definition targets sham institutions and that registration granted after satisfaction of objects cannot be revoked except on the statutory grounds applicable at the time of registration. The tribunal's reliance on entertainment-related factors (free tickets, entertainment tax, cheer groups) was irrelevant to the statutory genuineness test, and therefore revocation under the registration provisions was not justified; registration upheld for the association. en-us Mon, 21 Oct 2013 00:00:00 +0530 Wed, 04 Feb 2026 16:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241168 Cancellation of registration under income tax for a cricket association was challenged on the ground that activities remained genuine and amounted to an object of public utility within the definition of charitable purpose. The court held that the proviso to the charitable definition targets sham institutions and that registration granted after satisfaction of objects cannot be revoked except on the statutory grounds applicable at the time of registration. The tribunal's reliance on entertainment-related factors (free tickets, entertainment tax, cheer groups) was irrelevant to the statutory genuineness test, and therefore revocation under the registration provisions was not justified; registration upheld for the association. Case-Laws Income Tax Mon, 21 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241168