Court held that the income derived from the trust property has to be computed on commercial principles and adjustment of expenses incurred by the trust for charitable and religious purposes in earlier years against the income earned by the trust in the subsequent year will have to be regarded as application of income of the trust for charitable and religious purposes in the subsequent year in which adjustment is made having regard to the benevolent provisions contained in S 11 of the Act, and such adjustment will have to be excluded from the income of the trust under S. 11(1)(a) .( AY.2012-13)