Held that the assessee has demonstrated that the entire surplus from the petrol bunk operated by it was utilized for the main charitable activities of the trust i.e., education, and separate books of accounts have been maintained in respect of such business, hence the twin conditions set out in s. 11(4A) stood satisfied and the petrol bunk business carried on by the assessee-trust is to be regarded as business incidental to the attainment of the educational objects of the trust; order of the AO allowing exemption under s. 11 to the assessee cannot be held to be erroneous and prejudicial to the interests of the Revenue, more so as the view adopted by the AO was in accordance with the prevalent law at the material time. (AY. 2018-19)