Order It is the case of the petitioner that Jharia Marwari Sammelan Trust is a Public Charitable Trust registered under the Trust Act and is also registered as a Public Charitable Trust under Section 12AA of the Income Tax Act, 1961. One of the objects of the trust is to-establish schools, particularly for girls to impart education to them. With such an object a school for the girls (petitioner) in the name of Balika Vidya Mandir was established in the year 1961. The income generated by running such school is spent exclusively for the development of the school only and no part of it is being utilized for any other purposes. 2. Further case is that in the year 1997, the Trust constructed a new building for the school at Hethli Bandh, Jharia in which electric connection in the domestic service category with connected load of 1 K.W. was given by the Electricity Board. From 1997 to July, 2001, electricity charges were charged in accordance with the domestic tariff of 1993 which is admissible to a recognized charitable institution. However, on 24.8.2001 some authority of the Electricity Board made an inspection of the school to ascertain its connected load and on inspection, the connected load allegedly was found to be of about 13 K.W as against the sanctioned connected load of 1 K.W. Accordingly, electric bill for August, 2001 was issued charging the rate applicable to commercial tariff and also on the basis of connected load taken to be as 13 K.W. Immediately thereafter a notice of disconnection was served which was challenged before this Court by filing a writ petition taking a plea that commercial service tariff is not applicable in a case of petitioner school as it is being run by a charitable trust for achieving the purpose of the trust, the said writ application bearing W.P.(C) No. 5510 bf 2001 was disposed of by directing the petitioner to file a representation before the Electrical Executive Engineer, Jharia raising all its grievances which were raised in the writ application. Pursuant to that, the petitioner filed a representation on 10.6.2002. When the date was fixed as 10.7.2002, the petitioner appeared through its representative and filed a copy of the Trust Deed and also the document showing registration of the trust under the Income Tax Act. Pursuant to that, the petitioner filed a representation on 10.6.2002. When the date was fixed as 10.7.2002, the petitioner appeared through its representative and filed a copy of the Trust Deed and also the document showing registration of the trust under the Income Tax Act. On that day the argument concluded and when no order was passed within a reasonable period, the petitioner filed several applications and even a legal notice was sent to seek information as to whether any order has been passed or not. Ultimately, it was communicated that an order has been passed on 30.11.2002 whereby it was recorded that as the school is charging development fee, the bill has rightly been issued by applying commercial services tariff. The said order through interlocutory application was challenged to be bad. 3. Mr. L.K. Bajla, learned counsel appearing for the petitioner submitted that the ground on which applicability of domestic tariff has been denied is not at all tenable as charging of development fee by school will never denude the school from the status of a charitable institution as income of the school is utilized only for the purpose of development of the school and not by any other purposes and, therefore, charging of development fee from the students is incidental or ancillary to the primary object of imparting education to the children. 4. Learned counsel further submitted that keeping in view the object of the trust, the trust has been granted registration under Section 12AA of the Income Tax Act, 1961. However, when the return of the assessment year 2006-07 was submitted by the trust it was chosen by the department for it scrutiny. Hence, a notice was issued to the trust. Having appeared, the assessee produced cash book, ledger, etc. The assessing authority after giving due consideration did find that more than 85% of its receipts/income were utilized in furtherance of the object of the trust and hence, the return submitted was accepted by the Income Tax Authority. 5. Hence, a notice was issued to the trust. Having appeared, the assessee produced cash book, ledger, etc. The assessing authority after giving due consideration did find that more than 85% of its receipts/income were utilized in furtherance of the object of the trust and hence, the return submitted was accepted by the Income Tax Authority. 5. It was also pointed out that other unit of the trust, namely, Matri Sadan was being treated as a charitable institution and, therefore, bills were being charged by applying domestic tariff but suddenly in the year 2004; bills were issued by applying commercial services tariff which was seer highhandedness on the part of the authority and hence, the representation was made in this respect taking objection for applying commercial service tariff. The authority after realizing the mistake corrected itself by charging the rate of the electricity by applying domestic tariff. Thus, it was submitted that on one hand, the Board is accepting one of the unit of the charitable trust as institution being run for the charitable purpose but in case of petitioner school, the same is being not treated for charitable purpose, for the reason that development fee is being charged which cannot be a ground for refusing the benefit which charitable institution is entitled under a tariff issued by the Board and therefore, the order as contained in Annexure-9 is fit to be set aside. 6. Mr. Mukesh Kumar, learned counsel appearing for the respondent-Board submitted that granting exemption arid treating an institute as a Charitable institution by the Income Tax Department does not ipso facto entitles the petitioner to claim domestic tariff as the Government has not recognized the said school as a charitable institution. 7. Having heard learned counsel appearing for the parties, it does appear that the petitioner on account of its claim to be a charitable institution being run by a charitable trust is claiming the applicability of domestic tariff as domestic tariff is applicable in case of a recognized charitable institution. The relevant provision of tariff reads as follows:- "For use for domestic purpose including domestic pumping set and household electric appliances in private residence such as Radios, Fans, Televisions, Desert Coolers, Air Conditioners, Motors upto 1 BHP for lifting water for domestic purpose and other household electrical appliance not covered under any other schedule. The relevant provision of tariff reads as follows:- "For use for domestic purpose including domestic pumping set and household electric appliances in private residence such as Radios, Fans, Televisions, Desert Coolers, Air Conditioners, Motors upto 1 BHP for lifting water for domestic purpose and other household electrical appliance not covered under any other schedule. This rate is also applicable where the supply is used in religious institutions such as temples, Gurudwaras, Mosque/Church and Burial/Crematorium grounds and other recognized charitable institutions." 8. It has been pointed out on behalf of the petitioner that the trust, namely, Jharia Marwari Sammelan Trust is registered as a Public Charitable Trust under Section 12AA of the Income Tax Act and is also registered under the Trust Act by the District Registrar of Dhanbad, vide its Registration No. IV-31 of 1997. 9. At the same time, it is also the case of the petitioner that most of the income generated from the school is exclusively spent on the development of the school which was sought to be established from the order passed by the Income Tax Authority wherein it has been recorded that more than 85% of the income of the trust is being utilized for the purpose of trust, such as education, nursing etc. which is a charitable purpose within the meaning of Section 2(15) of the Income Tax Act, 1961. However, no such guideline seems to be there under the tariff so as to be ascertained as to when a charitable trust looses its entitlement of having applicability of domestic tariff under general notion and also under the Income Tax Act if any trust takes an activity for relief to the poor, education and medical relief and earns profit and if such profit is utilized for the primary object of the trust, one can recognize it as a charitable trust. More or less in absence of any guideline the same should be the criteria for recognizing an institution as an charitable institution. Simply by holding that the petitioner's school is charging development fee it would not be sufficient to deny the benefit of tariff, if the school is being run for the charitable purpose, rather it would be necessary to examine as to whether most of the income is being utilized for the object of the trust or not. 10. Simply by holding that the petitioner's school is charging development fee it would not be sufficient to deny the benefit of tariff, if the school is being run for the charitable purpose, rather it would be necessary to examine as to whether most of the income is being utilized for the object of the trust or not. 10. Since this was not a consideration while passing the order dated 30.11.2002 as contained in Annexure-9, it is hereby set aside. However, the matter is remanded back so that the matter be looked into from the angle indicated above so that it be ascertained as to whether the petitioner school is entitled to benefit under the domestic tariff or not. It would' be open for the petitioner to produce all the relevant documents which would be necessary for the determination of the aforesaid matter. 11. Thus, this application is allowed.