Contravention of s. 11(5) have no bearing on renewal U/s. 80G(5)

Even if the ground about contravention of the provisions of Section 11(5) of the Act is validly taken by the respondent, the same would have a bearing only at the point of time of the assessment of the petitioner-trust and would not be a material consideration in so far as granting of approval under Section 80G(5) of the Act is concerned. It may be a material factor, but cannot be the sole determinative factor for the purposes of arriving at a decision as to whether the certificate under Section 80G(5) is to be granted to an assessee or not.