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ORDER S. Ravindra Bhat, J. - This appeal under Section 260A of the Income Tax Act, 1961 ("the Act"), is preferred by the revenue, against an order dated 20.11.2008 of the Income Tax Appellate Tribunal ("ITAT") whereby the DIT (Exemption) was directed to grant registration to the assessee under Section 12A of the Act. The ITAT held that Section 24 (iv) of the Delhi Sikh Gurudwara Act, 1971 empowered the Delhi Sikh Gurudwara Management Committee ("the Committee") to constitute a trust for effecting one of its aims and objectives, i.e. provision of medical treatment. 2. The brief facts are that the Committee is constituted under the Act; it had constructed a hospital at Gurudara Bala Saheb. During the hospital's construction, the Committee's President proposed, by a letter dated 4th May, 2006, that the hospital be managed by an independent trust settled by the Committee, whose trustees would be decided upon by the Committee itself. The proposal was accepted, and accordingly, the Guru Harkishen Medical Trust, the respondent herein ("the Trust"), was created. A trust deed dated 3rd May, 2007, was drawn up, by which the Committee was described as the settler. The Deed also stated that the Committee was running a number of charitable institutions, and that it was interested in establishing a specialty hospital to provide medical services at affordable rates. The Deed further stated that the trust is being established to run and operate the hospital either by itself or in collaboration with other organizations with experience and expertise in this field. The deed also indicates that to fulfil these objectives, a sum of Rs. 1 lakh had been settled to the trustees. The trust deed further states that: "to effectuate the said desire, the Settlor has made over the said specialty hospital buildings being constructed at Gurudwara Bala Sahib, New Delhi, to hold the same together with all other properties that may be acquired out of the same or otherwise and may hereinafter in pursuance of the said desire and for carrying out such desire into effect the Settlor doth hereby grant, transfer and assign upto the trustees only the rights to manage said specialty hospital building…

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