On appeal   the Tribunal held that   the PCIT erred in holding that the assessment order passed by the Assessing Officer is erroneous and prejudicial to the interests of the revenue. That the PCIT had failed to appreciate the Gujarat High Court which had already decided the issue in favour of the Assessee by holding that the assessee was a charitable organization providing general public utility services within the meaning of section 2(15) of the Act. That, subsequently the Hon’ble Supreme Court had also affirmed the view of the High Court. It is in this background that the Hon’ble Tribunal conclusively held that the order passed by the Assessing Officer cannot be held to be erroneous and prejudicial to the interest of the Revenue. (AY. 2017-18)