By the decision in Math Gadwaghat Trust( 2024]119 ITR (Trib) 134 (ITAT[Varanasi]) it is held that administrative nature of expenditure is as much an expenditure on charity as any other expenditure for poor or medical purposes. The assessee in this case is a an old charitable trust, which was formed for the welfare of the people and to provide medical facilities to the poor. The AO/CIT(A) formed a point that bulk of the expenditure in the relevant year is majorly for administrative expenses and those for religious purpose such as sadhu sanyasi sewa expenses thus rejected re-registration u/s12AB to the trust. The Tribunal in reversing the order of CIT(A) held that administrative expenditure cannot be said to be outside the ambit of charitable activities as much as these are even incurred for carrying out the activities of the trust. In regard to charity and sadhu sanyasi sewa expenses the bench on perusal of trust original and supplementary deed objects found nothing that show that the objects are carried out purely for the benefit of a particular religious community or caste so as to disregard them as non charitable activities. Even otherwise by their very characteristics sadhu sanyasis with no desires essentially live in poverty conditions so that to regard sadhu sewa expenditure/charity as solely religious may not be appropriate.