Assessee filed an application for renewal of exemption under section 80G(5). Commissioner (E) denied renewal of exemption under section 80G on ground that assessee had not properly maintained accounts and proofs of expenses made by it had not been produced. On Writ the Court  held that  there was no specific finding recorded by Commissioner (E) that assessee had failed to meet out its aims and objects.  It was also not denied that except for period in question, ever before, renewal under said provision of law i.e. section 80G, was rejected.Grant of registration/exemption under section 80G, in favour of assessee-society, right from 1974 was also an admitted position.Since entire donations and the amount received by assessee-society were solely utilized for purpose of charitable functions, merely because there was an infirmity in submission of income-tax return and Form 10B was not submitted, would not result in presumption that assessee-society was not performing charitable functions.Since there was no specific finding recorded by Commissioner(E) that assessee-society had failed to meet out its aims and objects and that funds received by assessee-society had been utilised for any profit, personal gains or any other purposes, impugned order passed by Commissioner(E) was to be set aside and matter was to be remanded back for reconsideration.