The assessee  filed an application under S. 80G(5)  of the Act . The Commissioner rejected the application. The Appellate Tribunal allowed the appeal preferred by the assessee holding that the assessee was entitled for approval . On appeal by the revenue the Court held that  even for the purpose of registration of charitable or religious trusts, the application had to be accompanied by a self-certified copy of the order granting registration under section 12A or section 12AA of the Act . The Appellate Tribunal, instead of addressing itself to this issue, looked into section 2(15) of the Act. Section 2(15) of the Act merely defines the term “charitable purpose”. The issue was with regard to the grant of approval under section 80G in the absence of any valid registration certificate under section 12A . Once a charitable trust is registered under section 12A , the question whether the assessee-trust is for charitable purpose need not be gone into. Indisputably, the charitable trust was not registered under section 12A . The order passed by the Appellate Tribunal was not sustainable in law.( AY. 2014-15)