Assessee-trust had filed an application for approval under section 80G(5)of the Act. CIT (E) rejected application for grant of approval under section 80G(5) on ground that appellant failed to establish any nexus between fund so raised by way of donation, school fee, Bus fee etc., and its application to activities/object of trust for charitable purpose to public at large. On appeal the Tribunal  held that  interpretation of section 2(15) had undergone a change and amended definition of section 2(15) states that in course of achieving object of general public utility, concerned trust, society, or other such organization, can carry on trade, commerce or business or provide services in relation thereto for consideration, provided that activities of trade, commerce or business are connected to achievement of its objects of general public utility and receipt from such business or commercial activity or service in relation thereto, does not exceed quantified limit i.e. 20 per cent of total receipts of previous year.   Therefore, assessee was required to file fresh application for grant of registration under section 2(15) and consequently, application for approval under section 80G(5) of the Acct.  Accordingly the  matter is  remanded back to PCIT to adjudicate matter of approval of section 80G(5) in light of amended provisions of section 2(15), on filing a fresh application by assessee-trust in prescribed format as per law.(AY. 2017-18)