Tribunal held that assessee, a statutory body, constituted by an enactment of State Government, for setting up of residential layouts to ensure planned urban development of city and also to accomplish a social objective of providing plots and sites to economically weaker section of society at affordable and reasonal rates, could be said to be providing general public utility services within meaning of S. 2(15) .Relief for poor does not necessarily mean giving something free of cost to poor and it also includes providing them things at a concessional rate.  Accordingly entitle to exemption. (AY. 2012-2013)