Assessee trust  is carrying on activities of providing swimming pool facilities for aquatic events and training and facilities for other sports and squash, billiards and table tennis.. In addition to aforesaid objects, assessee was also imparting facilities of playing cards and also having permit room bar and restaurant.  It was registered with Charity Commissioner and was also granted registration as a Charitable institution under section 12A of the Act.  Assessing Officer denied exemption under section 11 primarily for reason that activities of assessee included facility of bar room, which, according to him, could not be considered to be for charitable purpose. CIT(A) up held the order of the Assessing Officer.  On appeal the Tribunal held that except for providing a bar room, all other activities of providing swimming pool facilities for aquatic events and training and facilities for other sports and squash, billiards and table tennis etc., were activities of carrying out object of general public utility. Therefore, assessee trust was a charitable trust within meaning of section 2(15), hence, entitled to exemption under section 11 of the Act.  (AY. 2009-10, 2011-12, 2012-13)