Assessee is  an educational charitable trust registered under section 12AA. During year, assessee purchased gold bullion. Tribunal held that purchase of gold by assessee was not application of funds for object of trust but an investment in violation of section 11(5). On appeal it was   contended that as per proviso (iia) to section 13(1)(d) it could hold such gold bullion for a period of one year from end of previous year in which same was acquired, thus, there was no violation of section 11(5). High Court held that the Tribunal has not dealt with the issue in their order. Accordingly the matter was remanded (AY. 2010-11)