Assessee, a charitable trust, filed application for approval under section 80G(5).Commissioner (E) rejected application on ground that two objects of assessee were religious in nature. On appeal the Tribunal held that  Commissioner (E) had relied upon only two out of ten objects to show that the assessee was a religious trust and he had not made any specific observations as to whether less than 5 per cent of total income had been spent by assessee towards religious purposes. On facts, matter  is restored to file of Commissioner (E) for analyzing whether less than 5 per cent of total income had been incurred by assessee towards religious activity.Matter remanded.