Section 2(15) & 12AA of the Income Tax Act, 1961 — Trust — Registration of trust — Payment of pension to the retired employees of the authority in discharge of the statutory obligation was not a charity or bounty nor was it a conditional payment solely dependent on will of the Authority, therefore, the question whether the contribution towards the pension fund was made by the employees or by the employer had no relevance while considering an application for registration under section 12AA subject to the conditions in section 12A read with section 2(15)— GCDA Employees Pension Fund Trust vs. Commissioner of income tax [2019] 419 ITR 343 (Kerala)