Dismissing the petition the Court held that ; withdrawal of approval is held to be justified , as the Trust has  collected   capitalisation fee, carried out illegal activities and  Rs 52 crores was collected as anonymous donations . Court also observed that the Trust has acted against public policy  by collecting capitalisation fee which is contrary to the direction of Supreme Court . Court also held that  Trust is a sham or bogus trusts cannot be held to be entitle to exemption .