69A or 69C.\"\nThe precise facts of present appeal, as culled out from assessment-order and as per submissions made by Ld. AR for assessee, are such that the assessee-society named as “Harda Nagar Bal Vikash Samiti Harda” is engaged in educational activity by running two educational institutions (schools) in the names of “Saraswati Vidhya Mandir” and “Saraswati Shishu