Approval u/s 80G(5) focuses on trust's object; Section 12AA registration confirms charitable activities for further approval.

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....Approval u/s 80G(5) - time of granting approval u/s 80G, only the object of trust is required to be examined - possession of registration u/s 12AA by assessee society shows that the activities being carried out are charitable nature and granting of approval u/s 80G(5)(vi) is consequential....