The Assessee filed an application for approval under section 80G(5). CIT (E)  denied approval on the ground that no substantial charitable activities were being carried out by assessee-trust. On appeal, the Tribunal held that  CIT(E)  had not discussed the record filed by the assessee showing activities carried out by it as well as the record filed by assessee at the time of seeking registration under section 12AB. Tribunal held that  since assessee had already been granted registration under section 12AB and had also responded to notices issued by CIT€, the matter was to be remanded to CIT(E)  for reconsideration of the application for approval under section 80G(5) of the Act (AY. 2025-26)