Tribunal  following the decision of Moolchand Kairati Ram Trust (ITA No. 141 of 2013)(Delhi) (HC) held that establishment of a diagnostic center was in the line or coherent of its existing objects. ITAT further observed that CIT had only mentioned that establishing diagnostic center was a commercial venture but had not established that why it should not be construed as medical relief to the public (medical refile to poor is one of the original objects of the trust). ITAT further held that non communication of amended trust deed to the department in Form 10A was a mere irregularity and on basis of which registration under section 12A cannot be cancelled.