Dismissing the appeal of the revenue the Court held that ; the Commissioner (Exemptions) had granted approval to the assessee under section 12AA on the same date as his order denying the approval to the assessee. Taking note of the objects and aims of the assessee it was recorded by the Tribunal that there was no logic in denying approval under section 80G(5)(vi) and that the assessee had demonstrated that spending more than 5 per cent. of the total receipts for religious purposes as pooja expenses and telecast expenses was justified. If, in subsequent years, the Department was satisfied that the activities of the assessee were not qualified for charitable purposes, it would be open to the Department to initiate action for cancellation of registration under section 12AA of the Act.