Assessee-trust is  engaged in activities for upliftment of poor, providing training and skill development of poor in rural areas in backward districts of States.  Assessee had been allowed benefit of exemption under section 11 continuously up to assessment year 2010-11.The  Assessing Officer denied exemption to assessee by invoking proviso to section 2(15). CIT(A) allowed the exemption. On appeal the Tribunal held that  the Assessing Officer had not brought on record any evidences which would suggest that activities of assessee had been carried out with profit motive and thus, mischief of proviso of section 2(15) was not attracted in case of assessee. Order of CIT(A) is affirmed. (AY.2015-16 to 2017-18)