The  assessee charitable institution ran hospital and school.  CIT(E) denied approval under section 80G on ground that assessee was generating huge surplus as it was receiving Medical and Education associate share for use of its facility by associate concerns  and also held that  rental income and were not from any charitable activity. Tribunal held that CIT(E) did not raise any specific issue with regard to nature of transactions in questions and did not take matters to logical end. Accordingly directed the CIT(E) to pass a speaking order.  Tribunal also held that amendment in section 80G omitting time limitation to which an approval was subjected, is effective from 1-10-2009, thus, approval granted on or after 1-10-2009 would be governed by amended law  accordingly the approval granted before this date would be governed by extant law and same would, on expiry, be subjected to renewal and once so renewed, approval would extend in perpetuity. Matter remanded.