Section 2(15) read with section 263 and 11 of the Income Tax Act, 1961— Charitable purpose — Commissioner (Exemption) was justified in setting aside assessment order as erroneous and prejudicial to interests of revenue as though the main object of assessee Trust was to offer other relief to poor but since it was running Kuri business which was a profit making activity and incidental to attainment of object of Trust — Sree Naratsna Dharma Paripalana Yuvajana Samity vs. Income tax Officer [2020] 180 ITD 305 (Cochin-trib)