Assessee-society is an approved educational institution under section 10(23C)(vi).  It has converted into a section 8 company  Since status of assessee changed from society to section 8 company, it filed an application seeking grant of fresh approval under section 10(23C)(vi) of the Act.Commissioner (E) rejected application on ground that assessee-company’s objects included running rehabilitation centres, medical centres, clinics, providing free medical services to poor people which were not solely for educational or incidental to educational activities. On appeal the Tribunal held that mere mention of fact that certain activities were authorized to be undertaken by assessee could not in any manner prove to be a hindrance without said activities having actually been undertaken by assessee and, therefore, assessee could not be penalized or faulted for any activity which it had not yet undertaken solely on ground that it might, on some future uncertain date, undertake those activities which in opinion of Commissioner (E) might not be held to be wholly attributable to purpose of imparting education. The Tribunal also held that the  assessee had already modified its objects by removing objectionable  objects referred to Commissioner (E)  hence the matter is  remitted back to Commissioner (E).