Charitable purpose is defined in the explanation to clause (4) of Section 115. No doubt the School is impart68 ing education but in order to qualify for exemption, it had to give education and medical relief. Admittedly fees are charged from students. Mere imparting of education cannot be called giving relief. We, therefore, find nothing wrong with the stand taken by the Municipal Corporation of Delhi. Dismissed." The present Civil Appeal by special leave is directed against this judgment.