Genuine charitable activities require a trust's own educational work, not merely rental income from leased school premises.
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....Charitable registration requires examination of both the stated charitable objects and prima facie evidence that genuine charitable activities are being carried on. Educational objects in a trust deed are insufficient where the trust does not itself establish, manage, or impart education through a recognised educational institution. Leasing school and hostel premises to another educational entity and earning lease rent does not, by itself, demonstrate that the lessor trust conducts educational charitable activity. In the absence of evidence that rental income was applied to the trust's own charitable purposes, the registration application was rejected.....
TaxTMI