Dismissing the appeal of the revenue the Court held that ; it was rightly concluded by the Tribunal that the Commissioner was not justified in rejecting the application for registration, under section 12AA , of the assessee-society by insisting on conditions not contemplated by the statute. The Department had not been able to produce any material on record to show that the approach adopted by the Tribunal was legally unsustainable or to show that the view taken by it was erroneous. No question of law arose.