Trust won’t be hit by proviso to sec. 2(15) if it preserves Indian arts and provides opportunities t

IT : Where assessee was collecting, exhibiting and displaying historical and contemporary Indian arts, architecture, craft and textiles and was also involved in preserving old arts, handicrafts and textiles, and gave employments to poor artisan by providing a platform to indigent village artisans to show their skills to general public, assessee's activities were for promotion and preservation of artistic interest in nature of relief to poor and preservation of objects of artistic interest