Assessee-society is involved in imparting first aid training to students, schools, companies and institutions etc., and earning training fees and also membership fee.  Assessee had earned income on account of fee for certification and protection awards. Assessing Officer held that assessee was running full fledged business activities which was commercial in nature and activity carried on by assessee fell under advancement of any other object of public utility.  Accordingly, he held that assessee was not entitled to claim benefits of exemption under sections 11 and 12. CIT(A) held that the  assessee is entitle for exemption. On appeal by Revenue the Tribunal held that neither Assessing Officer nor Commissioner (Appeals) had considered activities of assessee as to whether aim of trust or general public utility was charitable or not  matter is remanded to the AO.(AY. 2014-15)