Assessee-trust filed an application for registration under section 80G. Commissioner (E) rejected same on ground that some objects of assessee-trust were religious in nature, hence, assessee-trust was not established only for charitable purposes. On appeal the Tribunal held that  since assessee-trust had not incurred any expenditure which was of religious nature, mere use of words ‘religious’ or ‘religion’ in few objects of trust deed would not mean that trust was not for charitable purpose but was for religious purpose. Matter was remanded back to Commissioner (E) to carry out verification as to whether 5 per cent of total income of assessee-trust was spent for religious purpose and thereafter to consider grant of registration in accordance with law.