Assessee-trust, registered for advancement and promotion of science and technology, claimed exemption under section 11 stating that it was imparting education.Assessing Officer denied exemption. Commissioner (Appeals) dismissed assessee’s stand that it was imparting education and held that it was involved in rendering of activities in nature of general public utility by indulging in trade, commerce or business. On appeal the Tribunal held that  since Tribunal in assessee’s own case for earlier years held that activities carried out by assessee were not in nature of imparting education but were in nature of general public utility activities provided in section 2(15) and restored back issue to Assessing Officer to determine whether these general public utility activities were commercial in nature.  Matter remanded to the Assessing Officer. Delay of 178 days in filing the appeal is condoned. (AY. 2016-17)