CIT(E) rejected the application of the assessee-trust for grant of approval under section 80G(5) on the ground that its objects were religious in nature and it had expended more than 5 per cent of its income on religious activities, which was a clear violation of provisions of sections 80G(5) and 80G(5B). On appeal, the Tribunal held that since CIT(E) had not considered assessee’s explanation pointing out the inapplicability of section 80G(5B) to the facts of the case, the matter was to be remanded back to him for fresh examination of the assessee’s submissions and grant of approval, if found eligible.