The assessee was denied registration under section 80G(5)(vi) by the Commissioner of Income-Tax, Karnal (CIT). The commissioner declined the request on the ground that the petitioner-society was not carrying out any charitable activity as the genuineness of the donations and its use could not be proved. By relying on Sonepat Hindu Educational and Charitable Society v. CIT  [2005] 278 ITR 262 (P&H)(HC)  the court held that there has been no finding that the donations have been utilized for the purpose of profits, personal gain or any other purpose and it should not be discarded from seeking exemption merely on technicalities such as production of receipts/entries. No Finding was also recorded that the petitioner failed to carry out its aim and objects. Accordingly, the court granted the renewal of registration.