In the result, the appeals filed by the assessee are disposed of as follows:

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

37) (SC) 5.2 Further, it was submitted that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgments: 1) Pinegrove International Charitable Trust vs. Union of India & Others (327 ITR 63) (P&H). 4 I.T.A. Nos.255-261/Coch/2018 2) Vanitha Vishram Trust