Educational institution registration upheld where ancillary activities were not treated as separate profit-making ventures and no substantial question of law arose.

Activities connected with education, including a swimming pool, production centre, printing press and agricultural income, were treated as not constituting independent profit-oriented pursuits because the dominant object remained advancement of education. The alleged search and seizure issue under Section 132 was not examined by the authorities below, and the relevant registration period beginning on 1.4.2008 was material to the dispute. No substantial question of law arose, so interference with the grant of registration was declined and the refusal to interfere stood affirmed.

---

---

Issues: Whether refusal of registration under Section 12AA of the Income-tax Act was warranted, and whether any substantial question of law arose from the findings on the assessee's educational activities and the alleged search and seizure aspect.

Analysis: The earlier appellate finding accepted that the assessee's activities, including the swimming pool, production centre, printing press, and agricultural income, did not constitute independent profit-oriented pursuits, and that the dominant object remained advancement of education. The search and seizure reference under Section 132 was not examined by the authorities below, and the claimed registration related to a period commencing from 1.4.2008, which was found material to the dispute.

Conclusion: No substantial question of law arose, and the refusal to interfere with the grant of registration stood affirmed.

---