Court held  that where the claim of a assessee-trust which is established with a main object to consider all questions concerning relations between employers and employees in Southern India in order to protect their interests have been denied to assessee merely taking the view that substantial sums of money were received by assessee from conducting conferences and seminars which were not incidental to its main objects without the lower authorities having not rendered any finding as to whether activity carried out by assessee was a commercial activity, denial of the benefit of exemption u/s 11 is not justified.  Matter remanded to AO to find out facts on the principles enunciated in few decisions referred by the Court (TCA No. 98 of 2018, CMP No. 1567 of 2018) dt.09-09-2020) (AY. 2009-10)