How IPL earned crores yet Tax Zero

we all know that IPL earns a lot of money every year, yet it does not pay a single rupee for tax, but the question is, why is it so? Actually BCCI promotes a sport i.e. 

cricket which has a charitable purpose and whenever any work is done for charity then it is taxed as 0 as per rules and BCCI has been registered as a charitable organization since 1996  However, IPL was announced in 2008.  

A commercial activity that caused BCCI to pay ₹3500 crore tax between 2008 and 2018 but in the year 2021, ITAT again decided that IPL is a sports promotional event and we should keep it tax free 

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