Competent Authority has rejected the application for exemption . On writ allowing the petition the Court held that the competent authority has not examined the material whether the petitioner  was generating any profit by taking fees for educating the examination . Matter  was remanded . Referred  Islamic Academy of Education v . State of Karnataka  (2003)6697 ; Assam State Tet Book Publication Corporation Ltd v .CIT  ( 2009 ) 17 SCC 391,  Queen’s Education Society v.CIT ( 2015) 8 SCC 47 . ( AY. 2013 -14 )