The assessee was a trust formed to undertake educational and research activities. It was granted registration as a deemed university with effect from July 3, 1993. It applied for approval under section 35(1)(ii) of the Act on June 23, 2014. The assessee’s application was rejected. On a writ  the Court held that the reasons assigned by the respondents were not in keeping with the statutory requirements. The respondents seemed to have proceeded on the basis that every department of the applicant-university must undertake scientific research. The respondents had also placed undue emphasis on the nature of the research undertaken and its commercialisation. The assessee submitted a significant amount of material showing the activities undertaken by it, including publication of research papers, patents granted, and grants and funds received from various national and international agencies. These had not been considered. In any event, an assessment of the “value” of the research at the hands of the respondents, is not contemplated by the Act or the rules. The question required to be considered by the respondent was whether the activities claimed by the assessee were genuine, and whether the funds being paid to the assessee were intended for the stated purpose. On these, the order was silent. The order was not valid. Matter remanded.