Assessee-trust was established predominantly with an object of providing education to all sections of society. AO rejected assessee’s claim holding that apart from educational activity, assessee was also doing other charitable acts like providing clothing and food to parents of students.  On writ the court held that mere spending a meagre amount, out of total income derived by trust, towards distribution of clothes to relatives of students exemption cannot be denied. (AY. 2014-15)