Assessee-trust running colleges for imparting higher education in various fields claimed exemption under section 10(23C)(vi). Objects of trust were medical treatment for poor people, undertaking general activities related to public health, organising Family Planning Centres, undertaking activities for education from pre-primary to higher education at university levels, providing and taking forward necessary help/assistance for development of educational activities in different branches/faculties of education CIT  (E) denied exemption holding that assessee trust had multiple objects in trust deed, which did not satisfy conditions of section 10(23C)(vi). On appeal the Tribunal held that  assessee-trust having multiple objects could not be said to be existing solely for purpose of education which is condition of section 10(23C)(vi) as it was open to trust to pursue all or any of objects of trust under garb of education and, therefore, Commissioner (E) rightly denied exemption under section 10(23C)(vi) of the Act.  (AY. 2018-19)