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Composite Trust Eligible for U/s 80G If Religious Spend Within 5% Limit
Case Law Details
- Case Name
- Rajesh Ravindran Charity Trust Vs CIT(Exemption) (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Ahmedabad
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Rajesh Ravindran Charity Trust Vs CIT(Exemption) (ITAT Ahmedabad)
Composite Trust Eligible for Section 80G Approval if Religious Expenditure ≤ 5%—CIT(E) Directed to Grant Approval
In Shri Rajesh Ravindran Charity Trust v. CIT (Exemption), Ahmedabad (ITA No. 34/Ahd/2025), the ITAT Ahmedabad Bench examined whether a composite (charitable-cum-religious) trust is per se disentitled from approval under Section 80G(5) of the Income-tax Act.
The CIT(E) had denied approval solely on the basis that one of the trust’s objects referred to organizing religious, social and cultural programmes, treati...
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