Assessee is  a public charitable trust established with main object of facilitating education by starting, acquiring, affiliating or incorporating schools and boarding houses. Assessee filed its return of income claiming exemption under section 11.  Assessee also claimed exemption under section 10(23C)(iiiad).  Assessing Officer disallowed claim of exemption under section 11.  On appeal, Commissioner (Appeals) upheld denial. On appeal  before the  Tribunal held that Assessee contended that entire expenditure incurred by trust was for educational purposes and thus entire income of trust was otherwise exempt, if not under section 11 but under section 10(23C)(iiiad). Tribunal  remanded the matter before the AO to decide in accordance with law. (AY. 2020-21)