CIT(E) denied the  registration u/s 80G(5) of the Act on the ground that the assessee has failed to lead any evidence about having incurred any expenditure in the financial statement. On appeal the assessee contented that the assessee has incurred the expenditure however the information was not available before the CIT(E). Tribunal remanded the matter to the file of CIT(E) to decide the matter in accordance with law.