JUDGMENT Dinesh Mehta, J. - The appellant - Commissioner, Income Tax has preferred the present appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act of 1961") questioning the legality of the order dated 20.02.2018 passed by Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur (hereinafter referred to as "the Tribunal") contending that it involves following substantial question of law to be adjudicated by this Court :- "Whether on the facts and in circumstances of the case and in law, the ld. ITAT is justified in allowing approval under section 80G(5) notwithstanding that the applicant has not commenced any charitable activity as per its objects in last three years?" 2. The factual matrix within the precincts of proposed question of law unfolds as under :- The respondent assessee is a trust, which applied for requisite approval under Section 80G(5)(vi) of the Act of 1961 on 30.03.2017. Respondent's application came to be rejected by the competent authority, namely Commissioner of Income Tax (Exemption), vide its order dated 21.08.2017. While declining respondent's request for grant of approval, the Commissioner observed that though the assessee Trust had come into being on 16.03.2010, but it has not carried out any significant charitable activities, hence grant of exemption at that stage was not in the fitness of things. 3. The respondent Trust challenged the aforesaid order of the Commissioner (Exemption) by way of filing an appeal before the Tribunal. 4. The above referred appeal of the respondent Trust has been allowed by the Tribunal vide its order dated 20.02.2018. While allowing the appeal, the Tribunal observed that the assessee has earned bank interest to the tune of Rs. 17,028/-, Rs. 36,865/- and Rs. 98,868/- respectively for last three years and out of which, the Trust has given a donation of Rs. 41,000/- to Apna Ghar Aashram Samiti, (a Trust having exemption under Section 80G of the Act of 1961), the same cannot be said to be insignificant. It was also observed that when the assessee did not have the requisite funds, it cannot be expected to carry out charitable activities beyond the availability of the funds. 5. Impugning the said order of the Tribunal, Mr. It was also observed that when the assessee did not have the requisite funds, it cannot be expected to carry out charitable activities beyond the availability of the funds. 5. Impugning the said order of the Tribunal, Mr. Bissa, learned counsel for the Department argued that the respondent assessee, which was registered in the year 2010, has neither carried out any charitable activities nor has it carried out the objects, for which it was formed. In wake of the facts noticed by the authorities, Mr. Bissa contended that grant of approval in such cases, would be contrary to the very purpose and object of Section 80G of the Act of 1961 and that the Commissioner (Exemption) had rightly rejected petitioner's request for grant of approval. He submitted that in the present set of facts, the question as proposed deserves to be answered in revenue's favour and the order of the Tribunal deserves to be reversed. 6. We have heard Mr. Bissa and perused the material available on record. However, insistence of learned counsel for the revenue could not persuade us to take a view different than the one taken by the Tribunal. 7. According to us, an assessee can neither be expected to spend higher amount than its income nor can it be expected to elongate its feet beyond its blanket. The amount of Rs. 41,000/-, which the respondent Trust has spent during the period of three years cannot be said to be insufficient, considering its income/receipts for the corresponding period. 8. In the present facts, it was absolutely erroneous on the part of the Commissioner to infer that the Trust has failed to carry out its objects. 9. For the purpose of proper appreciation of the question involved in the present appeal, it would be apt to test the validity of the orders impugned on the anvil of Section 80G(5) (vi) of the Act read with Rule 11AA of the Income Tax Rules, the relevant extracts whereof are being re-produced hereinbelow :- "Section 80G. 9. For the purpose of proper appreciation of the question involved in the present appeal, it would be apt to test the validity of the orders impugned on the anvil of Section 80G(5) (vi) of the Act read with Rule 11AA of the Income Tax Rules, the relevant extracts whereof are being re-produced hereinbelow :- "Section 80G. Deduction in respect of donations to certain funds, charitable institutions, etc.- (5) This section applies to donations to any institution or fund referred to in subclause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfills the following conditions, namely :- (1) where the institution or fund derives any income, such income would not be liable to inclusion in its total income under the provisions of sections 11 and 12 [or clause (23AA)] [or clause (23C)] of section 10: [Provided that where an institution or fund derives any income, being profits and gains of business, the condition that such income would not be liable to inclusion in its total income under the provisions of section 11 shall not apply in relation to such income, if - (a) the institution or fund maintains separate books of account in respect of such business; (b) the donations made to the institution or fund are not used by it, directly or indirectly, for the purposes of such business; and (c) the institution or fund issues to a person making the donation a certificate to the effect that it maintains separate books of account in respect of such business and that the donations received by it will not be used, directly or indirectly, for the purposes of such business;]] (ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts of its receipts and expenditure; (v) the institution or fund is either constituted as a public charitable trust or is registered under the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding to that Act in force in any part of India or under section 25 of the Companies Act, 1956 (1 of 1956), or is a University established by law, or is any other educational institution recognised by the Government or by a University established by law, or affiliated to any University established by law, or is an institution financed wholly or in part by the Government or a local authority; (vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being approved by the Commissioner in accordance with the rules made in this behalf [; and] Rule 11AA. (1) The application for approval of any institution or fund under clause vi) of sub-section (5) of section 80G shall be in Form No. 10G and shall be made in triplicate. (2) The application shall be accompanied by the following documents, namely :- (i) Copy of registration granted under section 12A or copy of notification issued under section 10 (23) or 10 (23C) ; (ii) Notes on activities of institution or fund since its inception or during the last three years, whichever is less; (iii) Copies of accounts of the institution or fund since its inception or during the last three years, whichever is less. (3) The Commissioner may call for such further documents or information from the institution or fund or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the genuineness of the activities of such institution or fund. (4) Where the Commissioner is satisfied that all the conditions laid down in clauses ( i ) to ( v ) of sub-section (5) of section 80G are fulfilled by the institution or fund, he shall record such satisfaction in writing and grant approval to the institution or fund specifying the assessment year or years for which the approval is valid. (5) Where the Commissioner is satisfied that one or more of the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled, he shall reject the application for approval, after recording the reasons for such rejection in writing : Provided that no order of rejection of an application shall be passed without giving the institution or fund an opportunity of being heard. (6) The time limit within which the Commissioner shall pass an order either granting the approval or rejecting the application shall not exceed six months from the [end of the month in] which such application was made : Provided that in computing the period of six months, any time taken by the applicant in not complying with the directions of the Commissioner under sub-rule (3) shall be excluded.] 10. An appraisal of the scheme of Section 80G of the Act, and Rule 11AA, more particularly sub-rule (4) thereof clearly suggests that an application of the Trust for grant of approval under Section 80G(5)(vi) of the Act can be turned down only if the trust fails to carry out its objects and/or violates the conditions encapsulated in Clause (i) to (v) of Section 80G(5) of the Act of 1961. 11. Neither the Commissioner (Exemption) has recorded any finding nor the counsel for the Revenue has brought to fore, any breach of the conditions enumerated in clause (i) to (v) of Section 80G(5) of the Act; which is a precursor for refusal of the approval under Section 80G of the Act of 1961. 12. Learned counsel for the appellant has neither pointed out any statutory provision nor has he cited any precedent, which provides or rules that in case the amount spent by a trust is insignificant, its request for approval under Section 80G of the Act deserves to be rejected. 13. We neither find any error in the judgment nor do we find any question of law, much less substantial question involved in the present appeal. The appeal is, hence, dismissed.