Assessing Officer treated income earned by assessee through kuri and finance business as business income on ground that this was against section 2(15), i.e., advancement of any other object of general public utility and on that basis denied exemption under section 11. Since assessee was not doing kuri and finance business solely for purpose of earning income like various other corporate entities doing and income earned through kuri and finance business was spent towards achieving objects mentioned in bye-laws of trust, assessee was entitled for exemption under section 11 (AY.2012-13,2013-14, 2015-16,  2016-17,  2018-19)