Allowing the appeal the Tribunal held that the  assessee-trust had carried on other charitable activities in the nature of relief of poor. The vedic scholars were identified and felicitated irrespective of their caste, creed or religion. The trust had given financial assistance to various people, irrespective of caste, creed or religion, involved in Indian heritage education. the activities carried on by the assessee were charitable in the nature of education, relief of poor and not religious. The findings of the Commissioner (E) that the assessee-trust was registered as religious was quashed. Directed to grant registration and also approval under section 80G of the Act.