Section 11(5) is not applicable to educational institutions u/s 10(23C)(iiiab)/(iiiad) i.e. institutions having gross receipts lesser than one crore or being substantially financed by government need not invest in specified modes u/s 11(5)[Para 63 2nd Line] )- All India Personality Enhancement & Cultural Centre for Scholars Aipeccs Society [2015] 62 taxmann.com 92 (Delhi)