Assessee filed application for registration u/S.12AA, the Act.  CIT(E), rejected the application on the ground that merely to comply with requirement of Corporate Social Responsibility (CSR) of its parent company and, activities carried out by assessee did not partake meaning of public charitable company as defined u/S. 2(15) of the Act.  On appeal the Tribunal held that as per S.8 of Companies Act, 2013, CSR activities are public charitable activities per se. the objects of assessee were to establish and run educational institutions like schools, colleges, apprentice training, practical training classes, vocational training, boarding facilities, NGO, gurukuls, teaching classes, etc., and the same fall under charitable activities in terms of S.2(15).  Hence assessee eligible for registration u/S.12AA of the Act.