Assessee-charitable society was primarily engaged in activity of letting out of kalyana mandapa.  Assessing Officer held that assessee would not be entitled for exemption under section 11 as assessee was charging fees which was more than prescribed limit for letting out mandapa. On appeal the Tribunal held that  since letting out was being done on commercial basis by charging exorbitant amount, same would be a commercial activity as per proviso to section 2(15) and  denial of exemption is valid.  (AY. 2012-13)