Tribunal held that though the Tribunal had referred to the resolution dated September 1, 2008 passed by the assessee, without finding it to be defective, it had not given any benefit thereof to the assessee. Whether the surplus fund had been really spent by the assessee for such construction or not for charitable purposes contained in its trust deed or not might be a subsequent fact, which might be relevant for the Tribunal to consider, coupled with the fact that the assessee had been assessed as such in “exempted category” for the subsequent assessment years as stated by the assessee. Therefore, in the light of these facts, the Tribunal should re-examine form 10 furnished by the assessee with the resolution and additional evidence, which might be produced by the assessee before it. Matter remanded.( AY.2008-09, 2009-10)