If a trust fulfills all conditions of section 12A/12AA, registration cannot be denied on ground that some conditions of section 11 and 12 not fulfilled

RELEVANT PARAGRAPH 28. It is an admitted fact that the assessees were created under the Krishi Utpadan Mandi Adhiniyam, 1964. Section 12 of the said Act provides for establishment and incorporation of Committee (Samiti), the same reads as follows:- “12. Establishment and incorporation of Committee.- (1) For every Market Area there shall be a Committee to be called the Mandi Samiti of that Market Area, which shall be a body corporate having perpetual succession, and an official seal and, subject to such restrictions for qualifications, if any, as may be imposed by this or any other enactm...