Dismissing the appeal of the revenue the Court held taht the Society was registered in the year 1961 and the medical college commenced in the year 1963. Admittedly, thereafter, the exemption under Section 80G(5)(iii) of the Act was granted to the Society. Clause 3 of the Memorandum of Association which uses the expression “primarily for the benefit of Catholics“. Others may be admitted without distinction of caste and creed“ has been thoroughly examined by the Department several time and only on the satisfaction, the Tribunal granted exemption under Section 80G(5)(iii) of the Act to the Assessee. Court also observed that the number of staffs employed in its various institutions such as Research Institute, Medical College, Hospital etc., were from other communities also. In paragraph No.7.4 of the order of the Tribunal, it has been held that the assessee- Trust has been serving the people on humanity basis in its noble profession by rendering timely treatment to the needy without discriminating the caste, creed, community etc.