Assessee-trust sought approval under section 80G and applied for approval under clause (i) of first proviso to sub-section (5) of section 80G. Principal Commissioner granted approval subject to certain conditions to be complied with by assessee. On appeal the Tribunal held that  role of Principal Commissioner while according registration under section 12A and approval under section 80G is only to make himself satisfied about genuineness of activities to be carried out by assessee-trust and compliance of such requirement of any other law for time being in force by trust or institution material to achieve its objects and then to accord registration and approval. When assessee had come up under clause (i) of first proviso to sub-section (5) of section 80G, no such condition could be imposed by Principal Commissioner. Approval granted by Principal Commissioner to assessee was to be made absolute sans conditions. (AY. 2022-23 to 2026-27 )