Assessee-society was a religious body and was engaged in maintenance of Shree Durga Mata Mandir. CIT (E ) rejected application under section 12A  mainly on ground that registration was applied for almost after 34 years of coming into existence; there was no dissolution clause in Memorandum of Association and assessee-society had huge corpus as compared to amount used .  Tribunal allowed the registration . On appeal by the revenue  the Court held that since revenue was not able to dispute that there was nothing on record to show that assessee was not working for achieving its aims and objects or that accumulated funds were used for purposes other than aims and objects, no interference was called for in order of Tribunal