Tribunal held that the assessee, Society which is engaged in activities of publication of newspaper and complementary publication to provide information regarding Government welfare schemes to general public and its activities had not changed at all since its inception and it was fully eligible for exemption under sections 11 and 12 and, further, income generated by assessee was utilized fully for purposes of objects of assessee. Accordingly the AO is not justified in holding that assessee was involved in carrying on activity in nature of trade, commerce or business. Assessee is entitle to exemption. (AY. 2009 -10 ,2010-11)