Assessee-trust came into existence in year 1958 and since then it had been carrying out charitable activities for providing medical facilities to poor as per its objects for more than six decades.  In accordance with new provisions of Act, it had filed an application for registration under section 12AB. Commissioner (E) being of view that certain amount of expenditure did not relate to charitable work denied exemption claimed by assessee. On appeal the Tribunal held that on  perusal of Income and Expenditure Account, it was found that expenditures were clearly related to medical aid, providing various help to poor, doing charity to sadhus and public, including administrative work for carrying out activities of trust and building repairs, etc.. Even expenditure under head administrative expenses could not be said to be outside ambit of charitable activities, because these were expenditures incurred for carrying out activities of trust, for which registration was granted earlier. Tribunal directed   Commissioner (E) is  directed to grant registration to assessee-trust under section 12AB  of the Act.