Dismissing the appeal of the Revenue the Court held that only condition that requires to be fulfilled for the purposes of seeking renewal were as specified under section 80G(5)(ii) of the Income-tax Act, 1961 and the clauses narrated therein and that the questions whether or not renewal was justified, and whether or not the income of the assessee had been applied for charitable purposes were questions of fact to be gone into by the assessing authority at the time of assessing the income of the assessee and that the Tribunal was not right in law in holding that the assessee-trust was not eligible for renewal for approval under section 80G of the Act.  (AY.2009-10)