Assessing Officer denied same on ground that assessee received aggregate income of more than Rs. 10 lakhs in nature of fees and, as such, it would come within purview of second proviso under section 2(15). Tribunal affirmed the order of the Assessing Officer  denied benefit of section 11 to assessee taking view that substantial sums of money were received by assessee from conducting conferences and seminars which were open to persons other than its members, and this being major activity of assessee as projected in its Annual Report, it could not be considered as an activity incidental to its main objects.On appeal the Court held that  since lower authorities had not rendered any finding that activity carried out by assessee was a commercial activity, benefit of exemption could not have been denied to assessee. A Whether, accordingly   order of Tribunal was to be set aside and matter was to be remanded to Assessing Officer to take fresh decision. Referred   CBDT Circular No. 11/2008, dated 19-12-2008  (AY. 2009-10)