Assessee had been given registration under section 12AA and filed an application for approval under section 80G. Application filed by assessee was rejected by Commissioner (E) on ground that assessee’s true intention was primarily to construct a building, with no clear alignment with its stated charitable objectives for which section 12AA registration was granted. Assessee accumulated substantial funds for building construction, even though funding was supposed to come from Member of Parliament Local Area Development Scheme (MPLADS) and construction was to be carried out by Government of Haryana. Assessee failed to provide evidence that funds raised were transferred to Government of Haryana as intended. It was found that Commissioner (E) relied on agreement entered into between Government of Haryana and assessee society in concluding that construction was to be undertaken by Government of Haryana till building was handed over to society in accordance with law and no error was found in said observation. Order of  CIT(E) in rejecting approval under section 80G.