The CIT(E)  has not granted the registration on the ground that  lease agreement was entered in to by violating the conditions  of Maharashtra Stamp Act, 1958 and Maharashtra Public Trust Act, 1950. On appeal the Tribunal held that the lease agreement was not registered as per the provisions of section 17 of the  Registration Act,1908, violated the provisions of Maharashtra Stamp Act, 1958 as no stamp duty was paid.  The Tribunal also held that the assessee has not obtained permission of the Charity Commissioner  as per  section 36(IA) of the Act. The Tribunal also held that the assessee has earned lease income which is not incidental to the object of the Trust. Order of CIT(E) is affirmed. Riled on Commissioner of Custms v.  Dilip Kumar & Co(2018)  95 taxmann.com 327 / 69 GST 239 (SC) (dt. 30-7 2018, Bihari Lal Jaiwar & Ors  v. CIT  (1996) 217 ITR 746  (SC)