Commissioner (E) cancelled approval under section 80G(5) granted to assessee-trust on ground that funds of assessee-trust were lying idle year-to-year in bank accounts/FDRs without its actual utilization. On appeal the  assessee contended that funds were being utilized for objects of assessee-trust. Tribunal held that   the assessee trust had placed on record details of FCRA funds utilization for assessment years 2021-22 to 2023-24 to meet out its objects by complying with statutory requirements under Act. Order of cancellation is set aside.