Assessee, an institution formed and established with primary object of promoting, advancing and protecting trade, commerce and industry in India, applied for grant of approval under section 10(23C)(iv) for assessment year 2014-15. Chief Commissioner held that assessee was not a charitable institution and by invoking provisions of proviso to section 2(15) rejected application. On writ the Assessee submitted before High Court that Tribunal in its own case for assessment years 2016-17 and 2017-18 by an order had set aside order of rejection passed by Commissioner (E) and held that assessee was entitled to exemption under section 10(23C)(iv).  Court held that since order of Tribunal for assessment years 2016-17 and 2017-18 had been passed after impugned order was passed, matter was to be remanded to Chief Commissioner for de novo consideration by applying law as laid down by Tribunal.Matter remanded.  (AY. 2014-15)