Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee is entitled for registration under section 12AA of the Act, even when the objects of the assessee fall under the limb 'any other object of general public utility' under section 2(15) of the Income-tax Act and the activities of the assessee under this limb will be hit by the proviso to section 2(15) of the Income-tax Act amended with effect from April 1, 2009 as the services are provided to all sections of the society on commercial basis and major receipts of the assessee are from services, i.e., considera tion received which is obviously in the nature of commercial activities akin to the activities of private parties and no charitable purpose is involved and charging fee for all services are involved ?