Assessee-trust was established for charitable purposes. It received school bus fees, tuition fees and exam fees  Commissioner (E)  held that since said receipts did not fall under definition of donation, assessee-trust was not eligible for approval under section 80G. On appeal the Tribunal held that  at time of granting approval under section 80G, authority had to satisfy herself that charitable institution was established in India for charitable purposes and that activities of assessee-trust were genuine. However, Commissioner (E) had not brought any material on record to show that assessee-trust activities were not genuine. Mere fact that assessee received school bus fees, tuition fees and exam fees, approval under section 80G could not be denied, specially when it was established for charitable purposes within meaning of section 2(15) and registration under section 12A had already been granted. Provisions of section 11 and 12 along with section 13 including application of fund collected by charitable organization were to be examined during course of assessment proceedings and not at time of granting approval under section 80G. Tribunal has directed Commissioner (E) was  to grant approval under section 80G of the Act. (AY. 2024-25)