The assessee-company owning hospital was converted from private limited company to charitable company under section 8 of Companies Act, 2013 and hospital continued to charge patients at market rates even after such conversion and, treatment at concessional rate provided by hospital to patients accounted for less than 1 per cent of revenue, Commissioner (E) is  justified in denying registration/approval under sections 12AA,10(23C)(vi) & 80G(5)(vi) to assessee.