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    <description>The Court partly allowed the writ petition, affirming the rejection based on delay but setting aside the non-compliance with the educational purpose requirement. The matter was remanded for fresh consideration for the assessment year 2013-2014, considering the amended Trust objectives. The Court declined to condone the delay but directed the respondent to reevaluate the application in line with the law and the Trust&#039;s amendments.</description>
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      <description>The Court partly allowed the writ petition, affirming the rejection based on delay but setting aside the non-compliance with the educational purpose requirement. The matter was remanded for fresh consideration for the assessment year 2013-2014, considering the amended Trust objectives. The Court declined to condone the delay but directed the respondent to reevaluate the application in line with the law and the Trust&#039;s amendments.</description>
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