The application for a grant of approval under section 80G(5)  was rejected by the Commissioner. The tribunal allowed the application of the assessee.  On appeal, the Revenue contended that a show cause notice was issued to the assessee with respect to the cancellation of recognition granted under section 12A.  Assessee challenged the same in the writ petition and consequential order was passed remanding the matter before Commissioner. The court held that since issue as to whether assessee was eligible for deduction under section 80G would depend on the continuance of registration granted to assessee under section 12A(a) which was the subject matter of a show cause proceeding and was pending before the Commissioner in terms of the order passed in the writ petition, the order passed by Tribunal was quashed and the case was remanded to Commissioner to pass afresh order in accordance with law after deciding the issue of registration.