As per the case facts, the appeals concern the rejection of claims by educational institutions for registration as a fund, trust, or institution. These institutions sought tax exemptions, which were ... denied. The matter reached the Supreme Court to clarify the interpretation of "solely for educational purposes" in the context of income tax exemptions for educational entities. The question arose whether incidental surpluses generated by educational institutions would disqualify them from being considered "existing solely for educational purposes and not for purposes of profit" for tax exemption under the relevant sections of the Income Tax Act. Finally, the Supreme Court clarified that if an educational institution, after meeting its expenditures, incidentally retains a surplus from its activities, it will not cease to be an institution existing solely for educational purposes. This ruling impacts how tax exemptions are granted to educational trusts and organizations.