Assessee-charitable trust was engaged in activities of upliftment of poor, providing training and skill development of poor in rural areas in backward districts of States like Bihar, Jharkhand etc.  It is providing services to clients/donors against fee which was not more than actual cost of projects.  These projects were monitored by donors to verify that grants were incurred for intended purpose. AO denied the exemption by invoking proviso to S.2(15) of the Act. CIT(A) allowed the exemption . On appeal by the revenue the Court held that, proviso of S.2(15) is not applicable hence the order of CIT (A) is affirmed .(AY.2011-12)