The Tribunal held  that the assessee was organising the drama for institutes and companies for fee. Such institutes and companies, in turn, sold tickets and passes on commercial basis. This showed that the assessee was organising the drama for the payer institutes and companies, who were then exploiting it commercially by selling tickets and earning revenue at their own end. Held that that the assessee earned huge margin on performance of the activity, which was in the nature of business, it ceased to fall within the domain of “charitable purpose”, as the business receipts exceeded 20 percent of the total receipts. The assessee did not satisfy the condition of “advancement of any other object of general public utility” so as to be covered under section 2(15).  The assessee was not eligible for exemption. (AY. 2013-14)