Assessee-company, registered under section 12AA, carried on activity of receiving donations from various donors and passing on same as specified by donor to various charitable organisations, all registered under section 12AA. However, some part of donations received by assessee were retained by it to meet its administrative expenditure and to enable it to carry on its operations, which had been termed by assessee as “retained earnings”. Commissioner (Appeals) relying on Tribunal’s order for assessment year 2009-10 in assessee’s own case had held that assessee is  not engaged in charitable activities. On appeal the Tribunal  relying on   Asstt. CIT (E) v. Ahmedabad Urban Development Authority (2022) 449 ITR 1/ (2023) 291 Taxman. 11 (SC) had held that while carrying out charitable activities, assessee-trust might also collect nominal cost/consideration with objective to effectuate carrying out of charitable activities, however, this was subject to condition that such charge was only confined to extent that same was required for purpose of carrying out charitable activities and should not take colour of professional fees/business income.  Tribunal in the assessee’s own case for assessment year 2009-10 while rendering decision, did not have benefit of considering impact of aforesaid decision of Supreme Court on activities carried out by assessee-trust, having been rendered at a later date.   Matter is restored to Assessing Officer to analyse impact of observations made by Supreme Court in aforesaid decision of Ahmedabad Urban Development Authority (supra) with regards to incidental earning of income, in light of assessee’s set of facts.(AY. 2015-16)