Court held that  all the pilgrims who visited assessee’s temple were served with “prasadam” without probing into their caste, creed, religion or nationality. Thus, the expenditure had definitely been incurred on a section of society and therefore, was tantamount to expenditure for a charitable purpose.  Accordingly the Tribunal is justified in granting  exemption. Court also held that the income of a trust has to be computed in a normal commercial manner and only the real income has to be taken into account. While determining the commercial income, a trust is entitled to expenditure in respect of provision for doubtful debts  ( AY.2004-05, 2005-06)