CIT(E)  declined the grant of registration on the ground that the assesseee ATPA was aiming at industry for  third party administrator  (TPA) business and was working for mutual benefit of its members. Tribunal allowed the appeal in favour of assessee and allowed the registration.  Dismissing the appeal of the revenue the court held that,the objects of the trust are for the advancement of the business of TPA, it would not ipso facto render the trust to be non-charitable.