Assessing Officer issued a reopening notice on the ground that assessee earned income of a certain amount from commercial activities, and receipt of said sum indicated that assessee’s activities were commercial in nature. He held that the assessee would not be entitled to exemption under section 11. On writ, the Court held that there was not even an allegation with respect to uncontrolled discretion or authority to open or maintain a commercial institution in object of assessee. Also, there was not even a finding to that effect  High Court held that merely because there were certain receipts received by the assessee while conducting its charitable activities, irrespective of their quantum, said receipts could not be treated as income from commercial activities, and further, since reasons to believe indicated non-application of mind, the same could not be sustained.  SLP filed by the revenue was dismissed on account of a delay of 445 days, which was not satisfactorily explained. (AY. 2007-08)