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6. As per sub-clause (ii) of sub-section (5) of section 80G, 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 its income or assets for any purpose other than a charitable purpose. Admittedly there is no clause or rule governing the institution which contains any provision for the transfer or application of its income or assets for any purpose other than a charitable purpose. The only object of the assessee trust is for carrying out such object of M/s. International Bhaktivedanta Institute ============================== charitable nature within the definition of "Charitable purpose" as specified in section 2(15) of the Act. The condition prescribed in sub- clause (iv) of section (5) of section 80G is that the institution or fund maintains regular accounts of its expenditure is also complied with. The condition in sub-clause (v) of sub-section (5) of section 80G is that the institution or fund is either constituted as a public charitable trust or is registered under the Societies Registration Act, 1960.