Tribunal held that the registration under S.  12A was subsisting and had not been cancelled. The only contention raised was that the company had been formed to carry out the corporate social responsibility of another company. However, there was no averment or allegation that the assessee did not fulfill the condition as required under S.  80G(5). Merely because the assessee had been formed by another company for complying with the corporate social responsibility requirements, it could not be denied approval.