Assessee running a printing press and publishing a newspaper, claimed exemption under section 11of the Act .  Assessing Officer denied the exemption on ground that activities of assessee fell under last limb of section 2(15) i.e. advancement of any other object of general public utility and same was hit by amended proviso to said section .  Tribunal  allowed exemption claimed by assessee under section 11 in view of interpretation of proviso to section 2(15) that mere receipt of fee or charge could not prove that assessee was involved in trade, commerce or business .  It was further noted that revenue itself had granted assessee with registration under section 12A, recognition under section 10(23C)(iv) and exemption under section 80G of the Act . Further assessee had been enjoying exemption under section 11(1) and section 10(23C)(iv) in past and accordingly principle of consistency should be followed . On appeal High Court affirmed the order of the Tribunal on the ground that  the  activities of assessee were charitable in nature as profit, if any, made by it was ploughed back for charitable activities and, thus, there was no perversity in finding of Tribunal..  ( AY. 2010 -11, 2012 -13 , 2013 -14 )