Assessee-trust filed application for approval of trust under section 80G(5).Commissioner (E) rejected application of assessee on ground that assessee had mentioned in Form No. 10AB that one of its objects  is religious in nature.  Assessee submitted that there was a mistake in Form No. 10AB where it had selected one of objects as religious’ object, inadvertently.  Further, assessee also submitted that no expenditure towards religious activities was incurred by trust during previous year under consideration. Tribunal held that  since Commissioner (E) had summarily rejected application without analyzing facts of assessee’s case and without even specifying which of objects of assessee-trust, as per trust deed submitted before him, was religious in nature, matter is  restored to file of Commissioner (E) for de novo consideration.