Held  that the letter dated September 21, 2023 showed purchase of land and letter dated July 17, 2023 mentioned that the trust had given financial assistance or donation to improve the healthcare education and services and to uplift the standard of living of tribals. The Commissioner is  bound to consider whether the objects of the trust were genuinely charitable in nature and whether the activities which the trust proposed to carry on were genuine in the sense that they were in line with the objects of the trust. The Commissioner (E) is  directed to consider the issue afresh exercising powers in accordance with law. (AY.2023-24)