Sec. 80G approval couldn't be denied just because trust had spent insignificant amount during the year

Where assessee-trust had claimed approval under section 80G(5)(vi), since neither Commissioner (Exemption) had recorded any finding nor revenue had brought to fore, any breach of conditions enumerated in clauses (i) to (v) of section 80G(5) by assessee, approval under section 80G(5)(vi) could not be denied merely because donations made by assessee-trust were of insignificant amount

Refer:[2019] 101 taxmann.com 82 (Rajasthan)