Dismissing  the appeal of the assessee the Court held that , the assessee had submitted the background under which the board of trustees had met, had considered the material and eventually had passed a formal resolution, which was filed along with the return, setting apart the funds for the ongoing hospital projects of the trust and for modernization of the existing hospitals. Therefore there was no error in the order of the Tribunal allowing the claim for deduction made by the assessee. (AY.2008 -09)