ORDER

These appeals have been preferred at the instance of the assessee against the order of the CIT(A) dated 26-8-2003, the same are against the finding that assessee is not exempt from tax under the Second Schedule of the Income Tax Ordinance, 1979.Brief facts leading to these appeals are that the appellant is a body corporate promoted by various insurance companies of Pakistan to help, support, and protect the status and general welfare of the said insurance companies working in Pakistan. The insurance companies are more or less one hundred in number. The assessee company filed its return claiming exemption and in the first round of litigation the ITAT set aside the order with following instructions:"(1) Whether the object or the association falls within the definition of general public utility and whether it is an association for charitable purpose involving public utility.(2) It is to be seen whether the income of the association is from voluntary contribution in terms of clause 94 of t...