Held that the main aim and object of the assessee is to implement the corporate social responsibility activities of the financing or parental company, and enured to the benefit of general public at large. The corporate social responsibility expenditure was not allowable expenditure under section 37 of the Act but this was relevant only for the taxability of the company incurring such expenditure. The amount received as a donation would be eligible for exemption under section 11 depending on the application of such funds for charitable activities by the assessee. Thus, the Commissioner (E) was empowered to satisfy himself only about two factors, i. e., the objects of the trust and the genuineness of the activities of the trust or institution, and such powers did not extend to the eligibility of the assessee for exemption under section 11 read with section 13 of the Act which fell in the domain of the Assessing Officer. The Commissioner (E) had neither pointed out any defects in the objects of the trust nor doubted the activities carried out to achieve these objects. Accordingly, the Commissioner (E) is directed to grant registration to the assessee-trust under section 12AA of the Act from the date of the application.