Held that the Trust is registered under section 12AA of the Act. Tribunal held that the approval under section 80G(5)(vi) of the Act cannot be denied only on the ground that it has received the donation for construction of temple and the temple was not constructed on the date of application. The assessee has given undertaking that the construction of temple would take place and the maintenance fund for the temple is in accordance with law. CIT(E) is directed to grant the approval under section 80G.