The Tribunal held that even a composite trust having both charitable and religious objects is eligible for approval under section 80G where expenditure incurred for religious purposes does not exceed the limit prescribed under section 80G(5B). The mere existence of certain religious objects does not disentitle the trust from approval. Since the CIT (E) failed to examine the assessee’s claim under section 80G(5B), the matter was restored for verification of whether the religious expenditure was within the statutory limit and for grant of approval accordingly.