Assessee is a society registered under section 12AA was doing work of books writing, books publication and books sale with no profit motive. During year under consideration, assessee-society had declared surplus and claimed exemption under section 10(23C)(iiiab) and 10(23C)(iv).  Assessing Officer as well as Commissioner (Appeals) held that activities of assessee were not charitable in nature and therefore, it was not entitled for claiming exemption under section 10(23C)(iiiab) and 10(23C)(iv) read with section 2(15). On appeal the assessee submitted that issue was squarely covered by decision of High Court of Rajasthan in assessee’s own case for assessment year 2010-11 in IT Appeal No. 302/2016 dated 1-11-2017 wherein it was held that activities of assessee is  educational in nature and assessee is  running only with a view to publish educational books without any profit motive and thus, would be entitled for benefit under section 10(23C)(iiiab) of the Act. Tribunal held that  since order of assessment was passed before judgment given by High Court and there was no discussion in order of Commissioner (Appeals) about High Court judgment on merits of case, matter was to be remanded back to Commissioner (Appeals) for deciding appeal afresh on merits of case after considering judgment of High Court in case of assessee for assessment year 2010-11.  (AY. 2014-15)