Judgment 1. The present writ application has been filed by the petitioner challenging the order dated December 17, 1999, passed by the Commissioner of Income-tax, by which the application filed by him for renewal of exemption u/s. 80G(5) of the Income-tax Act, 1961, has been rejected after coming to a definite finding that the institution has made very low expenses out of the total donation received u/s. 80G(5) of the Act. 2. After perusal of the materials on record, this court does not find any reason to interfere with the order in exercise of writ jurisdiction. Accordingly, this writ application is dismissed.