Bangalore ITAT: Teaching Arabic & Islamic Studies Is “Education”, Not Religious Activity – U/s 12AB & 80G Approval Directed

An-Nauman Educational Religious Social Charitable & Welfare Trust Vs CIT (ITAT Bangalore) In a significant ruling, the Bangalore ITAT held that teaching Arabic language, Islamic studies and running a Madarasa do not automatically make a trust a “religious trust.” The Tribunal directed grant of registration u/s 12AB and approval u/s 80G to a trust whose dominant object was imparting education. The Commissioner of Income Tax (Exemptions) had treated the assessee trust as a religious trust mainly because it proposed to impart Islamic/Arabic education and establish an Arabic Madarasa. On ...