Tribunal held that in terms of the amendment in section 2(15) of the Income-tax Act, 1961 yoga had also been included as a part of education which was also one of the objects of the assessee. The basic aims and objects of the assessee were to provide educational, intellectual, physical and spiritual development of an individual, family, community and the nation by initiating, undertaking and supporting various projects and programmes, which fell within the definition of education as prescribed under section 2(15) . Hence the rejection was not tenable. Tribunal also held that where the assessee was at the initial stage, the question of genuineness did not arise. The assessee had to make appropriate amendment of clauses 10 and 11 of the memorandum of association of the assessee and submit the copy of the memorandum before the Commissioner in due course of time during the adjudication of the application of the assessee. The assessee shall also submit all relevant and desirable financial account and bank statements if any, and other documents relating to the carrying out the activities, before the Commissioner.( AY.2019-20)