Commissioner refused registration by  by holding that assessee did not satisfy registering authority, about genuineness of its activities and assessee had generated surplus (profit) out of their total receipts which was not in consonance with intent and spirit of provisions of section 12AA  of the Act.  On appeal the Tribunal held that there was nothing on record brought out by Commissioner that fee structure was in-genuine or against accepted norms and that activities of trust were for non-charitable purpose or for personal purposes of trustees, etc., and directed Commissioner to grant registration to assessee. On appeal by the Revenue  High Court affirmed the order of the Tribunal.