Assessee-society is  engaged in religious and charitable activities. It was granted registration under section 12AA.  It was also granted provisional approval. It applied for regular approval under section 80G(5)(vi). Commissioner (E) rejected application for regular approval on grounds that objects of assessee were religious in nature and expenses incurred during last three years also exceeded 5 per cent of total income. Tribunal held that  since assessee-society was formed with objects to provide education, research and training, etc. and expenditure incurred by it were not found to be religious in nature and Commissioner (E) had not clarified which were those expenses which exceeded 5 per cent of total income and how said expenses were religious in nature. Tribunal held that the  assessee-society is  eligible for grant of approval under section 80G(5).