https://www.taxtmi.com/caselaws?id=359663 The ITAT granted exemption u/s 11 for the assessee for assessment year 2008-09, ruling that the cancellation of registration was not retrospective. For assessment year 2009-10, the ITAT upheld the exemption, finding promoting cricket aligned with charitable objectives and no commercial activities during the relevant year. The judgment clarified the retrospective effect of registration cancellation and affirmed cricket promotion as a charitable activity, ensuring exemption u/s 11 for both assessment years. en-us Tue, 06 Feb 2018 00:00:00 +0530 Thu, 03 May 2018 06:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359663 The ITAT granted exemption u/s 11 for the assessee for assessment year 2008-09, ruling that the cancellation of registration was not retrospective. For assessment year 2009-10, the ITAT upheld the exemption, finding promoting cricket aligned with charitable objectives and no commercial activities during the relevant year. The judgment clarified the retrospective effect of registration cancellation and affirmed cricket promotion as a charitable activity, ensuring exemption u/s 11 for both assessment years. Case-Laws Income Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359663