The DIT(E) held that the assessee is not running an educational institution, it is only giving donation to another trust and the word ‘education’ has been defined in various decisions to mean conventional type of education given in class rooms and, since the assessee does not run any schools or colleges, they are not in the field of education and that their activity will fall under the category of ‘advancement of any other object of general public utility’ as used in section 2(15). It was held that Circular No. 1 of 2011 will clearly show that the amendment brought out in Section 12AA is applicable with effect from 1st June, 2010, i.e., from the assessment year 2011-12 and subsequent years. Therefore, the retrospective cancellation of the registration of the assessee is wholly without jurisdiction. The DIT(E) failed to adhere to the instructions issued by the CBDT which is binding on the DIT(E). The recent pandemic has taught very many lessons and one of which is that, mode and method of education cannot be in any manner restricted, but should be given the widest meaning that is possible. (AY. 2011-12 )