CIT made revision as AO had granted sec. 11 relief to a yoga ashram without considering proviso to s

IT : Where Assessing Officer allowed assessee's claim for exemption of income earned from yoga, ayurvedic treatment etc. without taking into consideration fact as to whether assessee's objects fell under category of 'advancement of any other object of general public utility', Commissioner was justified in setting aside said assessment order in exercise of his revisional power under section 263