The assessee is non profit organisation. The assessee was awarded contract of construction of a museum by RBI. The assessee has claimed exemption u/s 11 of the Act. The AO  held that  the  assessee was engaged in full fledged commercial activity during year and applying 6th limb of definition of charitable purpose under 1st proviso to section 2(15), he denied the exemption.  The Tribunal held  since actual work done by assessee was not charitable in nature and said project did not reflect a formal and systematic education rather same was indicative of commercial activities  hence the  assessee was not eligible for exemption. (AY.  2013-14, 2014-15, 2015-16)