On appreciation of the facts and the explanations substantiated by the cogent evidence and materials, the Hon’ble ITAT observed that the expenses incurred was not for the benefit of a specific community or any specific religion and the expenditure of religious nature not exceeding 5% of the total income. The order of the CIT (E) is ex consequenti overturned. The appeal of the assessee trust is allowed with a direction to grant the approval u/s 80G(5)(vi) of the Act.