The assessee a charitable trust applied for grant of registration under S. 12AA as well as for grant of approval under S. 80G(5) of the Act .CIT ( E) granted registration under S.  12AA(1)(b),however denied the approval  u/s 80G(5)(vi) on the ground that no significant activity had been started by the assessee trust as per the objects. On appeal the Tribunal held that  once objects of assessee-trust is found to be charitable and S.  12AA registration is granted, immediate non-start of activity by assessee trust cannot be a reason for denial of approval under S. 80G(5) of the Act . Matter remanded  to the file of CIT (E )  for verification the activities of the  Trust and allow the registration .  ( AY. 2014 -15)