Assessee trust was registered under S. 12A of the Act. It claimed deduction under S.80G of the Act.  AO rejected assessee’s claim holding that there was no proof of charitable activities being carried on by assessee. Tribunal, however, found that for last three years details had been provided to show that charitable activities were being carried on. Registration under S. 12A continued in favour of assessee. Tribunal  allowed assessee’s claim.  High Court upheld Tribunal’s order.