Dismissing the appeal of the revenue the Court held that , the Tribunal had examined the materials on record, the agreement to purchase agricultural land was executed in the name of the managing trustee since the trust should not have even entered into an agreement to purchase agricultural land. Equally, merely because donations were received that would not per se imply that the trust was operating along commercial lines. The Tribunal noted that the trust was running several self finance educational institutions. Collecting fees for such purpose would be part of the normal activities. The Tribunal was right in setting aside the order cancelling registration of the assessee-institution. (TA No. 408 of 2012 dt . 17 -2 -2020) ( AY.2009-10)