The contention of revenue that objects “To foster and develop an active and positive feeling of love and brotherhood for everyone and cultivate a strong sense of patriotism., To ensure an all round development of their personalities through educational social and cultural activities, To foster such education to the poor irrespective of caste, creed and culture” do not fall under with in definition of 'solely for educational purpose held not correct by Uttrakhand High Court in Maharani Luxmi Bai Memorial Educational Society[2015] 64 taxmann.com 44