Assessee-society was registered under section 12A with main objective to take up construction work of any nature to establish a chain of retail outlets. It undertook construction activities under State PWD department in lieu of 2.5 per cent supervision charges and accordingly claimed certain amount as applied for charitable purposes. Assessing Officer held that construction work was an activity of trade, commerce or business for consideration and assessee could not claim status under section 12A since activities carried on by it did not fall within meaning of charitable purpose warranting exemption from income tax. Order was affirmed by Tribunal. On appeal High Court held that where assessee executed construction work for benefit of Government and received certain amount from Government for same, purpose of such construction work could not be accepted as an activity coming within meaning of advancement of other object of general public utility. It further held that since assessee was involved in carrying on of any activity in nature of trade, commerce or business, proviso to section 2(15) would be attracted and assessee would not be entitled to benefit under section 11 of the Act. On appeal considering the judgement of Apex Court in ACIT (E) v. Ahmedabad Urban Development Authority [2022] 143 taxmann.com 278/[2023] 291 Taxman 11/[2022] 449 ITR 1 (SC) matter is  remanded to Assessing Authority for determination of commercial activity and for considering benefit of section 12A and for passing appropriate orders. (AY. 2009-10, 2013-14)