Judgment S.K.Seth, J. ( 1. ) This petition although captioned as petition under Article 226, in fact it is petition under Article 227 of the Constitution of India. It is directed against the order dated 25/28.8.2006 passed by the Commissioner of Income Tax, Ujjain. By the order impugned, Commissioner of Income Tax, Ujjain has rejected the petitioners application dated 17.1.2006 for grant of exemption u/s. 80G(5) (vi) of the Income Tax Act, 1961 (hereinafter referred to as "the Act" for short). ( 2. ) The petitioner, Gujrati Samaj, Ujjain is a registered trust u/s. 12A of the Act. The objects of the petitioner trust admittedly are as under:- ( 3. ) Learned counsel for the petitioner submitted that petitioner trust has been registered way back in the year 1974 by order dated 28.2.1974 and now, the Commissioner, Income Tax, Ujjain cannot sit in appeal over the orders passed by his predecessors. It is also submitted that if any donation is made by a person, he would not be entitled for the deduction under the provisions of the Act for want of exemption u/s. 80G of the Act. Learned counsel for the petitioner placed reliance on a Single Bench decision of this Court reported in 256 ITR (2002) 277 in the case of M. P. Madhyam vs. Commissioner of Income Tax and others in support of his submission that once registration is granted, then it is binding on the Income Tax authorities. ( 4. ) After having heard learned counsel for the petitioner at length and going through the material available on record, we are of the view that Commissioner, Income Tax, Ujjain by the order impugned has rightly held that main objects of the petitioner trust do not fall in the category of charity in nature. Before arriving at this finding, a show-cause notice was given to the petitioner and after affording opportunity of hearing, the aforesaid finding was recorded considering the relevant case-law on the subject. A categorical finding was recorded that the object of Gujrati Samaj, Ujjain is to promote and improve the social or moral or material condition of a community cannot be considered as charitable in nature. A categorical finding was recorded that the object of Gujrati Samaj, Ujjain is to promote and improve the social or moral or material condition of a community cannot be considered as charitable in nature. The burden in such a situation is always on the petitioner to prove that the income earned by it is solely for charitable purposes and if the said burden is not discharged, then such an assessee is not entitled to claim as a matter of right the exemption certification under the Act. A trust is required to fulfil the conditions specified in Sub-section (5) of Section 80-G. The real purpose of the trust is to be found out and not just the ostensible purpose. It is only when the specified conditions are fulfilled then only a trust is entitled to exemption u/s. 80-G (5) of the Act. ( 5. ) In view of the foregoing discussion, we do not find any merit and substance in the writ petition. Same is hereby dismissed summarily, without any order as to costs. Petition dismissed.