AO held that the assessee is involved in trade commerce or business, rejected assessee’s claim by invoking proviso to S. 2(15) of the Act. CIT(A)held that mere receipt of nominal fees or charges did not tantamount that assessee was involved in any trade, commerce or business and allowed the exemption. On appeal by the revenue the Tribunal held that, charging   nominal fee for providing  services exemption cannot be denied, proviso is held to be not applicable. (AY. 2010-11)