Step 1 — Identify the nature of tournaments:
In India, different sports have their own famous tournaments. Football has tournaments such as the Durand Cup, Santosh Trophy, and Subroto Cup, while cricket has tournaments like the Ranji Trophy, Duleep Trophy, and Irani Trophy.
Step 2 — About the Irani Trophy:
The Irani Trophy (also called the Irani Cup) is a domestic cricket tournament in India. It was started in 1959–60 and is named after Zal Irani, a long-time benefactor of Indian cricket. The match is traditionally played between the Ranji Trophy winners and the Rest of India team.
Step 3 — Compare with football tournaments:
Football tournaments in India include the Durand Cup (one of the oldest in the world), Santosh Trophy (state-level teams), and Subroto Cup (school-level teams). Clearly, the Irani Trophy does not belong to this category since it is associated with cricket.
Step 4 — Conclude:
Thus, the tournament which is not a football tournament is the Irani Trophy.
Answer: The correct option is (B) : Irani Trophy.