What is Tanking and Why?

[zJordan]

For what reason would you do this though? I Don't understand why you wouldn't want to be promoted?

They can strengthen their team in the level they want to stay in, they have like two months to prepare for the next level, basically a team that has finished tanking the season is usually stronger than teams that don't tank, however I don't recommend tanking.

Let me make it more simple, a team might not want to get promoted to have an additional season to prepare for the level.