Assessee-medical trust applied for registration under section 12A. One of its objects was to pursue medical research which according to the CIT(Exemption) does not qualify as ‘education’ and is therefore commercial in nature. Accordingly, the registration application was rejected. On appeal by the assessee, the Hon’ble Tribunal took a view in favor of the assessee holding that where assessee-medical charitable trust was denied registration under section 12A on ground that assessee’s prime intent was only to pursue medical research (which was not covered under term ‘education’), in view of fact that assessee was not only established for medical research but rather for various other charitable aims and objects viz. establishing professional colleges, hospitals, health promotion facilities like health club, yoga and meditation facilities etc., impugned denial of registration under section 12A merely by relying upon only selective aim and object of assessee was unjustified.