Held that while dealing with application for grant of approval under s. 80G(5) the scope of enquiry by the CIT(E) extends only to examination of the genuineness of the activities of the trust/institution and the fulfillment of conditions laid down in cls. (i) to (v) of s. 80G(5) and not the actual computation of surplus; issue whether the receipts in the form of tuition and other fees and hostel fees do not fall under the definition of donation are not at all relevant; CIT(E) is directed to grant approval under s. 80G to the assessee-trust.