Section 2(15),11,12AA of the Income Tax Act, 1961 — Charitable purposes — State cricket association entitled to deduction exemption under section 11 as promotion of sports is an object of general public utility. In every case, the grant of registration is well as the cancellation of registration rests on satisfaction of the Commissioner on findings given on the parameters given in section 12AA(1)and 12AA(3) as the case may be. Interest earned on the contributions already made by the donors would also partake of the character of income in form of voluntary contributions made with a specific direction that they shall form part of the corpus of the trust — Director of Income Tax vs. Gujarat Cricket Association [2019] 419 ITR 561 (Gujarat)