Dismissing the appeal of the revenue the Court held that  renewal of approval under S. 80G(5)(vi) cannot be denied merely because an educational trust collects fees, incurs establishment expenses, or donates to other educational institutions lacking 80G approval, absent change in its charitable activities. Court also observed that the routine expenses are not a defect, and the political-party donation point, if at all, should be dealt with by adjustment against S. 11(1) application rather than denying 80G. (AY. 2007-08)