Deduction Denied: Section 80G Claim Rejected Due to Lack of Evident Charitable Purpose and Trust Fund Control Issues.

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....Claim u/s 80G - charitable purpose - We do not see any charitable purpose in the application of the funds and we also notice that the trust had no control over the funds and acted merely as an agent of the assessee in carrying out the air-conditioning of the hall, if at all it was so carried out.....