Gujarat Cricket Association's Section 12AA Registration Hinges on Non-Profit Motive, Not Donor's Activity Nature.

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Full Text of the Document

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....Registration u/s 12AA - Gujarat Cricket Association[GCA] - Merely because an activity is performed in an organized manner, that alone, will not make such activities as business/commercial activity. The profit motive is one essential ingredient which is apparently missing in the case on hand - The nature of the activities of the assessee cannot take its colour from the nature of the activities of the donor.....