Assessee, an association, was engaged in research work in area of micro wave electronics. It claimed exemption under sections 11 and 12. Assessing Officer  held  that activities of assessee were purely research work and did not fall under section 2(15). CIT(A)  held that dominant purpose is charitable and did not cary on business hence the exemption is allowed.   On appeal the Tribunal held that since in earlier years, claim of assessee was accepted and for current assessment year also, there was no change in facts and circumstances, order of CIT(A) allowing the claim is affirmed. (AY. 2010-11)