Allowing the petition the Court held that once the foundation of registration under section 12A was not questioned, the ancillary expenses to achieve the object of the trust, as enshrined in the memorandum of objects and terms, there was no point in raising mere suspicion on the donations, which many a time were ancillary in nature and, though directly or indirectly, met out the object of its registration. Order rejecting the exemption set aside. (AY. 1995-96, 1996-97)